•  te 


GIFT  OF 


R.  A.  O.  A. 
1921  SYNOPSIS 

OF 

DECISIONS  AND  RECOMMENDATIONS 
RELATING  TO 

FREIGHT,  PASSENGER,  DISBURSEMENT 
AND  TERMINAL  ACCOUNTING 

JULY,  1888,  TO  JUNE,  1921.  INCLUSIVE 


PRICE    $1.00 


•^.,::'    . 


PUBLISHED  BY 

RAILWAY   ACCOUNTING   OFFICERS  ASSOCIATION 
M  1116  WOODWARD  BUILDING 

WASHINGTON.  D.  C. 


<// 


The  efforts  of  the  Railway  Accounting  Officers  Association 
are  devoted  to  the  advancement  of  railway  accounting,  as  a 
science  and  as  a  profession.  The  Railway  Accounting  Officers 
Association  is  the  medium  through  which  the  accounting  offi- 
cers become  articulate  and  es^aess  the  finest  and  best  they 
have  ever  known  or  experienced. 


FOREWORD 

The  R.  A.  O.  A.  Synopsis  was  originally  intended  as  a 
reference  book  for  railway  accounting  officers,  inasmuch  as 
it  makes  conveniently  available  those  R.  A.  O.  A.  rules  or 
recommendations  that  are  constantly  or  frequently  used. 

In  recent  years,  however,  the  Synopsis  has  been,  to  some 
extent,  utilized  for  educational  purposes  among  clerks,  agents, 
and  others.  It  has,  in  various  ways,  been  used  by  those  who 
are  not  altogether  familiar  with  the  work  of  the  Railway 
Accounting  Officers  Association,  and  especially  the  purposes 
of  the  Synopsis. 

The  justification  for  this  foreword  is  an  attempt  to  be  ex- 
planatory and  informing  for  some  of  those  who  lack  famil- 
iarity with  the  arrangement  and  objects  of  this  book,  although 
it  may  incidentally  also  result  in  reminding  some  of  those 
who  are  already  fully  conversant  with  the  Synopsis. 

This  book  is  divided  into  four  principal  sections,  Freight, 
Passenger,  Disbursement,  and  Overcharge  Claim  Rules ;  those 
sections  being  according  to  those  particular  divisions  of 
railway  accounting  work. 

The  Freight,  Passenger,  and  Disbursement  sections  are 
subdivided  as  between  those  rules  that  are  mandatory  upon 
carriers,  and  those  rules  that  are  recommendatory. 

The  R.  A.  O.  A.  Overcharge  and  Agency  Relief  Claim 
Rules  are  mandatory. 

Following  each  section  are  the  standard  forms  relating 
to  that  class  of  accounting  work.  Those  standard  forms  are 
the  result  of  much  study,  are  based  on  experience,  and  will 
usually  be  found  adapted  to  all,  or  substantially  all,  conditions. 

Economy  in  printing  is  usually  attained  by  the  use  of  those 
standardized  forms. 

Reports,  statements,  or  other  interline  forms,  when  uniform 
in  size  and  standardized  in  arrangement,  usually  lessen  cler- 
ical labor,  and  are  the  source  of  convenience  in  filing  and  using 

3 

445219 


4  1'OREWORD 

such  reports,  statements,  or  interline  forms,  by  carriers  re- 
ceiving them. 

As  its  title  implies,  the  R.  A.  O.  A.  Synopsis  is  a  brief  state- 
ment of  the  recommendations  of  the  Railway  Accounting 
Officers  Association.  The  brevity  that  has  been  generally 
maintained  throughout  the  Synopsis  will  probably  make  it 
somewhat  difficult  reading  for  some,  but  patience  must  be 
exercised  in  this  connection  for  the  reason  that  brevity  is 
necessary,  in  order  to  keep  the  book  within  a  reasonable  size. 

Credit  for  all  that  is  worth  while  in  this  book  belongs  to 
the  railway  accounting  officers,  in  general,  and  to  those  who 
have  served  on  R.  A.  O.  A.  committees,  in  particular.  My 
part  has  been  merely  to  gather — in  the  floral  gardens  of 
railway  accounting — some  of  the  flowers  which  are  growing 
in  profusion  and  which  have  been  planted,  cultivated  and 
developed  through  the  efforts  of  the  railway  accounting 
officers. 

Suggestions,  criticisms,  and  comments  that  may  assist  in 
improving  future  issues  of  the  Synopsis  will  be  welcome. 

E.  R.  WOODSON. 
1116  Woodward  Building, 

Washington,  D.  C. 
June  14,  1921. 


FREIGHT  INDEX 


PARAGRAPH 

Abbreviations  in  description  of  freight  on  waybills 196 

in  waybilling  "Order"  shipments 176 

Abstracts  and  division  statements 19 

and  division  statements,  copies  of 20 

Abstract  of  interline  switching  waybills  issued 109 

of  interline  switching  waybills  received 110 

of  interline  switching  waybills  received,  copies  of Ill 

of  interline  switching  waybills,  settlements  on 112, 113 

of  interline  waybills  received 233,  234,  235 

Absorbed  switching  charges 115 

Acceptance  of  corrections  by  junction  agents 80 

Account,  in-transit  balancing 210-216 

Accounting  and  collection  of  proper  revenue,  responsibility  for. . .  7 

arbitration  committee,  interline  freight 51 

work,  mechanical  devices  used : 247 

Accounts,  station  freight,  daily  system  of 97 

Adjustment   between   carriers   on   overcharges   on   government 

freight 145 

of  charges  collected  from  consignee  on  astray  freight  waybill .  37,  38 

of  differences  in  advances  or  prepaid 206 

in  interline  freight  settlements 160 

of  light  weights  placed  on  waybills  and  audit   office 

records 149 

of  differences  resulting  from  settlements  for  misrouted  freight.  1 25 

of  errors  in  interline  freight  settlements 26 

of  uncollectible  charges,  procedure  for 165 

of  waybill  for  prepaid  shipment  erroneously  billed  or  insuffi- 
ciently prepaid 15,16 

for  differences  in  advances  and  prepaid 7 

Advances  and  prepaid,  adjustments  for  differences  in 7 

balancing  local 210-216 

telegraphic  advice  of  amounts  of 21 

corrected  or  items  prepaid,  waybill  correction  for 7 

of  waybill,  collection  of  undercharge  in 173 

disposition  of  undercharges  in 172 

notification  of  undercharge  to  creditor  road 171 

payment  of  undercharge  in 174 

undercharges  in 167 

or  prepaid,  adjustment  of  differences  in 206 

refund  of  undercharges  by  agent 168,  169,  170 

5 


6  FREIGHT  INDEX 

PARAGRAPH 

Advice,  telegraphic,  of  amounts  of  advances  and  prepaid 21 

telegraphed  of  change  in  delivery 9 

telegraphic  of  freight  revenue  proportions 21 

Agents,  direct  correspondence  with ' 231 

junction,  acceptance  of  corrections  by 80 

Agent,  refund  of  undercharges  in  advances  by 168,  169,  170 

Agents'  relief  claims  covering  charges  for  short  freight 90 

Agents,  use  of  daily  reports  of 98 

Allocation  of  revenues,  basis  for 94 

Amount  for  correction,  minimum 22 

Attention,  preferred,  to  arbitration  papers 61 

Audit  office  record  of  light  weight  and  that  placed  on  waybills, 

adjustment  of  differences  between 149 

Authority  blank  for  loss  and  damage  claims 232 

for  corrections  to  be  shown  on  waybills 18 

for  divisions  shown  in  space  provided 24 

Application  for  assignment  of  code  numbers 222 

Apportionment  of  arbitration  fee 67 

Arbitration  Committee,  completion  of  work 53 

duties  of 54 

equity  powers  of 55 

interline  freight  accounting 51 

substitution  in  case  of  interest 52 

procedure  in  arbitration 66 

Arbitration,  communications  between  arbitrators  and  interested 

carriers 59 

fee. 64 

fee,  apportionment 67 

fund,  disposition  of 65 

lack  of  cause  for 56 

method  of  forwarding  papers  for 63 

numbering  papers  for 58 

papers,  preferred  attention  to 61 

papers  returned  to  requesting  carrier  by  interested  carriers...  62 

procedure  of  Committee 66 

refusal  to  submit  statement  for 60 

statements  submitted  for 57 

Arrival  notice,  form  for 132 

Assessment  of  freight  charges,  weights  used 187 

Assignment  of  code  numbers 222 

Assistance  to  destination  carrier  in  making  collections  or  refunds.  164 

Astray  freight,  collection  of  charges  prior  to  receipt  of  waybill. . .  121 

definition  of 116 

form  for 117 

less  carload,  waybilling 118 


FREIGHT  INDI'.X  7 

PARAGRAPH 

Astray  freight,  matching  with  waybills  at  destination 88,  89 

over  report  on 119 

Astray  freight  waybill,  adjustment  of  charges  collected  from  con- 
signee on 37,  38 

correction  to  cancel  charges  on 122 

Astray  freight  waybills,  settlements  for 121 

without  charges,  reporting 120 

Astray  less  carload  freight,  waybilling 118 

Balances,  net,  of  correction  accounts,  summary  of 28 

Balancing  in-transit  account 210-216 

local  advances  and  prepaid 210-216 

Bases,  division,  simplified 179,  180,  181 

percentage,  for  division  of  revenue 179,  180,  181 

Basis  of  settlement 32 

Bill  of  lading  for  prepaid  shipment  by  credit  patron 13 

government 139 

prepaid,  charges  not  collected 131 

receipted  for  prepaid  shipment 14 

Bill  for  services  on  diverted  freight 241 

Bills  of  lading  and  shipping  orders,  preparation  of 236 

cancelled.  .  .  T 177 

"  Order,"  plan  of  checking 177 

prepaid,  preparation  of 130 

shippers'  forms 127 

signatures  and  endorsements 129 

uniform  forms  for 126 

Blanks 3,  73 

for  daily  reports  of  agents 99 

Blank,  authority,  for  loss  and  damage  claims 232 

for  Astray  Freight 117 

uniform,  of  freight  bill 132 

Bureaus,  Inspection,  undercharges  collected  by 244,  245 

Cancelled  bills  of  lading.  • 177 

Car  initials  and  numbers  in  transfer  of  freight,  record  of 191 

location  of  when  l.c.l.  waybill  is  separated  from  freight 198 

location  of  when  waybills  are  received 182 

movement,  information  on  waybill 193 

numbers  and  initials  in  transfer  of  freight,  record  of 191 

numbers,  original,  on  waybill 189 

Carload  shipment,  separate  waybill  for  each 184 

Carrier,  destination,  assistance  in  making  collections  or  refunds. .  164 
intermediate,  reporting  waybill  for  failure  to  deliver  shipment 

to  connection 47 

transportation  responsibility  in  interline  switching 102 

Carriers  bound  by  mandatory  rules 1 


8  FREIGHT  INDEX 

PARAGRAPH 

Carriers  delinquent  in  issuing  correction  accounts,  notice  to  ....  25 

destination — losses  not  to  be  borne  by 163 

intermediate,  safeguarding  revenues  of 226 

interested  and  arbitrators,  communications  between  regard- 
ing arbitration 59 

Cars,  empty,  movement  of 238 

empty  tank,  movement  of 239 

freight,  record  of  light  weighing  and  stenciling  of 148 

home,  forms  for  reporting  stenciling  and  light  weights  of. ...  150 

method  of  reporting  light  weight  and  stenciling 151,  152 

permanent  record  of  light  weights  on 153 

Cashier's  memorandum,  form  of 132 

Cause  for  arbitration,  lack  of 56 

Change  in  delivery,  telegraphic  advice 9 

Changes,  incorrect,  in  transfer  freight  bills 78 

in  freight  charges,  waybill  corrections  for 10 

Changing  the  rules,  procedure  for 49 

Charges  collected  from  consignee  on  astray  freight  waybill,  ad- 
justment of 37,  38 

demurrage,  receipts  for f 135 

for  portable   heaters ,• 95, 96 

for  short  freight,  agents'  relief  claims  covering 90 

for  transportation,  responsibility  for  collection  of 156,  157 

freight,  on  rebilled  shipments 187 

waybill  corrections  for  changes  in 10 

weights  used  in  assessment  of 187 

icing 69-72 

miscellaneous,  on  freight  bills 134 

on  government  freight,  receipts  for 146 

on  interline  waybills,  reduction  of 12 

on  waybills  and  transfer  freight  bills,  itemizing 197 

not  collected  on  prepaid  bill  of  lading 131 

on  astray  freight,  collection  of  prior  to  receipt  of  waybill..  .  .  121 

on  astray  freight  waybill,  correction  to  cancel 122 

on  freight  bills,  signatures  for  receipt  of 133 

on  government  freight,  responsibility  of  collection  for 143 

refrigeration 69-72 

on  reconsignmcnt  of  shipment,  correction  of 237 

on  waybill 237 

stop-off 200 

stop-off,  payment  of 200 

switching,  absorbed 115 

tariff,  failure  in  collection  of 161 

tariff,  responsibility  for  collection  of 161,  162 

uncollectible,  procedure  for  adjustment  of 165 


FREIGHT  INDEX 


9 


PARAGRAPH 

Checking  "Order "  bills  of  lading,  plan  of 177 

Circus  trains,  waybill  for 184 

Claims,  agents  relief,  covering  charges  for  short  freight 90 

Classification,  Commodity,  R.  A.  O.  A .   223,  224 


commodity,  requirements  of 

R.  A.  O.  A.  Commodity,  price  of 

uniform,  for  government  freight 

Clerical  errors  in  summary 

Code  number,  position  of 

size  and  style  of 

Code  numbers,  assignment  of 

in  assorting  waybills 

on  interline  forms 

purpose  of 

use  by  roads  not  using  mechanical  devices 

Collection  and  accounting  of  proper  revenue,  responsibility  for . 


224 
223 
138 
33 
218 
218 
222 
220 
217 
219 
221 
7 


of  charges  for  transportation,  responsibility  for 156,  157 

on  astray  freight  prior  to  receipt  of  waybill 121 

on  government  freight,  responsibility  for 143 

of  tariff  charges,  failure  in 161 

responsibility  for 161,  162 

of  undercharge  in  advances  of  waybill 173 

Collections  on  diverted  freight,  disposition  of 241 

or  refunds,  assistance  to  destination  carrier  in  making 164 

Colored  waybill  for  perishable  freight 205 

Columns,  revenue,  on  waybills .' 183 

Commercial  freight,  waybill  for 184 

Commodity  Classification,  R.  A.  O.  A 223,  224 

R.  A.  O.  A.,  price  of .  . 223 

requirements  of 224 

Commodity  statistics,  information  for 225 

Communications  between  arbitrators  and  interested  carriers  to 

arbitration 59 

Completion  of  arbitration  work 53 

Connecting  line  waybill  numbers,  reference  to 194 

Consignee,  name  of,  and  destination  on  waybill 195 

Consignment  of  government  freight 140 

Copies  of  abstracts  and  division  statements 20 

Copies  of  abstract  of  interline  switching  waybills  received Ill 

of  waybills 6,  203 

Corrected  divisions,  space  provided  for 23 

Correction  Accounts  and  Statement  of  Differences 22 

discrepancies  in 29 

notice  to  carriers  delinquent  in  issuing 25 

summary  of  net  balances  of 28 


10  FREIGHT  INDEX 

PARAGRAPH 

Correction,  minimum  amount  for 22 

of  overcharges  and  undercharges 158.  159 

of  refrigeration  charges  on  reconsignment  of  shipment 237 

of  signed  transfer  freight  bill,  minimum  for 79 

of  waybills 8 

to  cancel  charges  on  astray  freight  waybill 122 

waybill,  for  prepaid  items  or  advances  corrected 7 

on  shipments  rewaybilled  enroute 17 

subsequent  to  original  reporting  of  waybill 17 

Corrections,  acceptance  by  junction  agents 80 

authority  for  to  be  shown  on  waybills 18 

included  in  current  settlements 80 

in  transfer  freight  bills 77,  79 

waybill,  for  changes  in  freight  charges 10 

Correspondence,  direct  with  agents , 231 

Credit  patron,  bill  of  lading  for  prepaid  shipment  by 13 

Creditor  road,  notification  of  undercharge  in  advances  of  waybill 

to 171 

Current  settlement,  handling  of  waybills  omitted  from 30,  31 

Daily  report  forms  of  agents .  .- 99 

reports  of  agents,  use  of 98 

system  of  station  freight  accounting 97 

Damage  and  loss  claim  authority  blank 232 

Date  mandatory  rules  become  effective 1 

Deductions,  land-grant,  on  government  freight 147 

Definition  of  astray  freight • 116 

of  misrouted  freight 123 

of  terms — Plan  of  Switching  settlements 100 

Delivery  change,  telegraphic  advice 9 

of  freight  for  rebilling .  . 199 

of  freight,  notations  on  waybill  affecting 176 

of  freight  to  connecting  carrier,  receipts  for 230 

receipt,  freight,  form  of 132 

Demurrage  charges,  receipts  for 135 

covered  by  freight  bill 135 

Description  of  freight  on  waybills,  abbreviations  in 196 

on  waybills  and  transfer  freight  bills ! 196 

Destination  and  name  of  consignee  on  waybill 195 

carrier,  assistance  in  making  collections  or  refunds 164 

carrier  not  to  bear  responsibility  for  loss  of  undercharges  as 

indicated 163 

Devices,  mechanical,  used  in  freight  accounting  work 247 

Differences,  adjustment  of,  resulting  from  settlements  for  mis- 
routed  freight 125 

in  advances  and  prepaid,  adjustments  for 7,  206 


FREIGHT  INDEX  11 

PARAGRAPH 

Differences,  in  interline  freight  settlements,  adjustment  of 160 

of  light  weights  placed  on  waybills  and  audit  office  records, 

adjustment  of 149 

statement  of,  and  correction  accounts 

statements  of,  received  after  five  years  from  original  state- 
ment   27 

Direct  correspondence  with  agents *-.... 231 

Disagreements  between  members,  procedure  in 50 

Discrepancies  in  correction  accounts 29 

Disposition  of  appeal  fee 71 

of  arbitration  fund 65 

Distinctive  colored  waybill  for  perishable  freight 205 

waybill  for  "Order"  freight 175 

Distribution  of  revenue,  verification  of 226 

Disposition  of  undercharges  in  advances  of  waybill 172 

of  undercharges  or  overcharges,  relation  to  public  in 166 

Diverted  freight,  bill  for  services 241 

disposition  of  collections  on 241 

disposition  of  freight  bills 241 

disposition  of  waybills  on ; 241 

Division  bases,  simplified 179,  180,  181 

statements  and  abstracts 19 

statements  and  abstracts,  copies  of . 20 

Divisions,  authority  for  shown  in  space  provided 24 

corrected,  space  provided  for 

not  furnished  for  rates  under  which  waybills  are  moving,  re- 
porting of  waybills 48 

Duties  of  Arbitration  Committee 54 

Elimination  of  fraction  in  establishing  rates 91-94 

Emigrant  movables  destined  for  non-agency  stations 240 

Empty  cars,  movement  of 

Endorsement  on   waybills  covering   shipments  of  Government 

livestock 146 

Endorsements  and  signatures  on  bills  of  lading 129 

Envelopes  for  use  by  carriers 242 

Equity  Powers  of  Arbitration  Committee 55 

Errors  caused  by  use  of  fractions  in  establishing  rates 93 

clerical,  in  summary 

from  incorrect  changes  in  transfer  freight  bills. 78 

in  interline  freight  settlements,  adjustment  of 26 

in  transfer  freight  bills 77,  79 

Estimated  weights,  use  of 188 

Estimation  of  weights,  method  of 188 

Failure  in  collection  of  tariff  charges 161 

to  trace  for  unreported  waybills 46 


12  FRniGIIT  INDEX 

PARAGRAPH 

Fairbanks',  J.  E.,  Protective  Tariff  No.  1 69-72 

Fee,  arbitration 64 

arbitration,  apportionment 67 

Form  for  arrival  notice 132 

for  astray  freight 117 

for  "Order"  freight 175 

for  prepaid  freight  bill 137 

of  cashier's  memorandum 132 

of  freight  delivery  receipt 132 

of  station  freight  record 132 

Forms  for  daily  reports  of  agents 99 

for  interline  switching 105 

for  reporting  light  weights  and  stenciling  of  home  cars. ..'...  150 

interline,  code  numbers  on 217 

R.  A,  O.  A.  standard  freight 3,  73,  248 

uniform,  for  bills  of  lading 126 

Forwarding  interline  waybills  for  short  freight 35 

Fractions  cause  of  overcharges  and  undercharges 92 

in  establishing  rates,  discontinuing  use  of 91-94 

Freight  bills,  disposition  of  on  diverted  freight 241 

Freight,  short,  forwarding  interline  waybills  for .•  35 

short,  reporting  waybills  for 36 

Fund,  arbitration,  disposition  of 65 

General  business  practice  and  received  basis 95 

Goods,  household  destined  for  non-agency  stations 240 

Government  bill  of  lading 139 

freight,  adjustment  between  carriers  on  overcharges 145 

consignment  of 140 

land-grant  deductions  on 147 

receipts  for  miscellaneous  charges  on 146 

responsibility  of  collection  of  charges  on 143 

separate  waybills  for 141 

settlement  of  revenue  between  carriers 145 

uniform  classification  for 138 

waybill  for 184 

waybilling  of 142 

livestock,  endorsement  on  waybills  covering  shipments  of . .  .  146 

Heaters,  portable,  charges  for 95, 96 

Household  goods  and  emigrant  movables  destined  for  non-agency 

stations 240 

Icing  and  refrigeration  charges 69-72 

Incorrect  changes  in  transfer  freight  bills 78 

Information  for  commodity  statistics 225 

governing  movement  of  car  on  waybill 193 

on  interline  switching  waybill 108 


FREIGHT  I\rl)EX  13 

PARAGRAPH 

Initials  and  numbers  of  car  in  transfer  of  freight,  record  of 191 

Inspection  Bureaus,  undercharges  collected  by 244,  245 

Instructions  to  stop  freight  on  waybill 200 

Interchange  freight  traffic,  settlement  of 76 

Interline  accounts,  plan  of  reporting  waybills  in 227,  228,  229 

forms,  code  numbers  on 217 

freight  accounting  arbitration  committee 51 

freight  settlements,  adjustment  of  differences  in 160 

adjustments  of  errors  in 26 

or  through  waybilling  of  freight 178 

switching  forms 105 

responsibility  of  transportation  carriers 102 

settlements  for 101 

waybills x 1 04-,  106 

waybill,  information  on 108 

waybills  issued,  abstract  of 109 

numbering 107 

received,  abstract  of 110 

received,  copies  of  abstract  of Ill 

settlements  on  abstracts  of 112,  113 

waybills  for  short  freight,  forwarding 35 

received,  abstract  of 233,  234,  235 

reduction  of  miscellaneous  charges  on 12 

report  from  junction  stations 230 

revision  of 11 

Intermediate  carrier,  reporting  waybill  for  failure  to  deliver  ship- 
ment to  connection 47 

Intermediate  carriers,  safeguarding  revenues  of 226 

Inter- terminal  switching  movements 103 

In-transit  account,  balancing 210,  216 

Itemizing  miscellaneous  charges  on  waybills  and  transfer  freight 

bills 197 

Joint  through  rates 179,  180,  181 

Junction  agents,  acceptance  of  corrections  by 80 

Freight  Settlement,  Plan  of— waybills  handled  under 74 

settlement  for  short  freight 86 

sheet,  preparation  of 81,  82 

sheets,  settlements  of 84,  85 

sheets,  summary  of 83 

— transfer  freight  bill  for  freight  subject  to. 75 

station  waybills 74 

stations,  report  of  interline  waybills 230 

transfer,  use  of  transfer  freight  bills 199 

prepayments  at 76 

Lack  of  cause  for  arbitration 56 


14  FREIGHT  INDEX 

PARAGRAPH 

Land-grant  deductions  on  government  freight 147 

Less  carload  freight,  astray,  way  billing 118 

Light  weight  and  stenciling  of  cars,  method  of  reporting 151,  152 

weighing  and  stenciling  of  freight  cars,  record  of 148 

weight  on  cars,  permanent  record  of 153 

weights  and  stenciling  of  home  cars,  forms  for  reporting.  ...  150 
weights  placed  on  waybills  and  audit  office  records,  adjust- 
ment of  differences  between 149 

List  of  open  and  prepay  stations,  official 246 

Livestock,  government,  endorsement  on  waybills  covering  ship- 
ments of 146 

Local  advances  and  prepaid,  balancing 210-216 

switching 1 14 

.traffic,  forwarded  basis  in  accruing  revenue  from 93 

Location  of  car  when  l.c.l.  waybill  is  separated  from  freight 198 

when  waybills  are  received 182 

Loss  and  damage  claim  authority  blank 232 

Losses  not  to  be  borne  by  destination  carrier 163 

Mailing  of  waybills 182 

waybills  on  l.c.l.  shipments  when  separated  from  freight.  .  .  .  198 

Mandatory  rules,  carriers  bound  by 1 

refusal  to  comply  with 68 

date  effective 1 

Manner  of  settlement 34 

Matching  waybills  and  astray  freight  at  destination 88,  89 

and  freight  at  destination 37.  38 

and  short  freight  at  destination 88,  89 

Method  of  estimating  weights 188 

of  forwarding  papers  for  arbitration. 63 

of  preparing  waybills 4 

of  reporting  light  weight  and  stenciling  of  cars 151, 152 

standard,  of  accruing  freight  revenues — received  basis 96 

Methods  of  accrual  of  freight  revenues 91 

Mechanical  devices  used  in  freight  accounting  work 247 

Minimum  amount  for  correction 22 

for  correction  of  signed  transfer  freight  bill 79 

Miscellaneous  charges  on  freight  bills 134 

on  government  freight,  receipts  for * 146 

on  interline  waybills,  reduction  of 12 

on  waybills  and  transfer  freight  bills,  itemizing 197 

Misrouted  freight,  adjustment  of  differences  resulting  from  settle- 
ments for 125 

definition  of 123 

settlements  for 124 

Movement  of  car,  information  on  waybill 193 


FREIGHT  INDEX 


15 


PARAGRAPH 

Movement  of  empty  cars 238 

of  empty  tank  cars 239 

of  waybills  with  freight 182 

Name  of  consignee  and  destination  on  waybill 195 

of  plan 2 

of  shipper  on  waybill  and  transfer  freight  bill .* .  .  190 

Names  of  stations  on  freight  bills 133 

Net  balances  of  correction  accounts,  summary  of 28 

Non-agency  "stations,  househ  old  goods  and  emigrant  movables 

destined  to 240 

shipments,  report  of 204 

Notation  when  refund  is  made  on  freight  bill 136 

Notations  on  waybill  affecting  delivery  of  freight 176 

regarding  war  tax  on  waybills 201 

Notice,  arrival,  form  for 132 

to  carriers  delinquent  in  issuing  correction  accounts 25 

Notification  of  undercharge  in  advances  of  waybill  to  creditor  road  171 

Number,  code,  size  and  style  of 218 

pro,  on  waybill 202 

Numbering  interline  switching  waybills 107 

papers  for  arbitration 58 

Numbers  and  initials  of  car  in  transfer  of  freight,  record  of 191 

code,  assignment  of 222 

in  assorting  waybills 220 

on  interline  forms 217 

position  of 218 

purpose  of 219 

use  by  roads  not  using  mechanical  devices .    221 

original  car,  on  waybill ' 189 

waybill,  reference  to  connecting  line 194 

Office,  audit,  record  of  light  weight  and  that  placed  on  waybills, 

adjustment  of  differences  between 149 

Official  list  of  open  and  prepay  stations 246 

Open  and  prepay  stations,  official  list  of 246 

"Order"  bills  of  lading,  plan  of  checking 177 

freight,  distinctive  waybill  for 175 

freight,  form  for 175 

shipments,  abbreviations  in  way  billing 176 

Orders,  shipping,  and  bills  of  lading,  preparation  of 236 

shipping,  preparation  of 128 

Original  car  numbers  on  waybill 189 

point  of  shipment  on  waybills 189 

Originating  stations,  revision  of  waybills  at 155 

Overcharges  and  undercharges,  correction  of 158,  159 

caused  by  fractions  in  rates 92 


16  FREIGHT  INDEX 

PARAGRAPH 

Overcharges  on  government  freight,  adjustment  between  carriers  145 

or  undercharges,  relation  to  public  in  disposition  of 166 

Over  report  on  astray  freight 119 

Paper  for  printing  waybills 207 

Papers  forwarded  for  arbitration,  method  of 63 

numbering  for  arbitration . 58 

returned  to  carrier  requesting  arbitration  by  interested  carriers  62 

Passing  report,  preparation  of 227,  228,  229 

Patron,  credit,  bill  of  lading  for  prepaid  shipment  by 13 

Payment  of  stop-off  charges 200 

of  undercharge  in  advances  of  waybill 1 74 

Percentage  bases  for  division  of  revenue 179, 180, 181 

Perishable  freight,  distinctive  colored  waybill  for 205 

Permanent  record  of  light  weights  on  cars 153 

Plan,  name  of 2 

of  checking  M order"  bills  of  lading 177 

of  junction  freight  settlement — waybills  handled  under 74 

of  reporting  waybills  in  interline  accounts 227,  228,  229 

of  switching  settlements — definition  of  terms 100 

Point,  original,  of  shipment  on  waybills 189 

Portable  heaters,  charges  for 95, 96 

Position  of  code  number t 218 

Powers,  equity,  of  Arbitration  Committee 55 

Preferred  attention  to  arbitration  papers 61 

Prepaid  and  advances,  adjustments  for  differences  in 7 

local,  balancing 210-216 

telegraphic  advice  of  amounts  of 21 

Prepaid  bill  of  lading,  charges  not  collected 131 

preparation  of 130 

freight  bill,  form  for 137 

items  or  advances  corrected,  waybill  correction  for 7 

only  waybills,  used  in  adjusting  differences  in  advances  or 

prepaid 206 

or  advances,  adjustment  of  differences  in 206 

shipment  by  credit  patron,  bill  of  lading  for 13 

erroneously  billed  or  insufficiently  prepaid,  adjustment 

of  waybill  for 15,16 

receipt  on  bill  of  lading 14 

Preparation  of  junction  settlement  sheet 81,  82 

of  passing  report 227,  228,  229 

of  shipping  orders 128 

of  shipping  orders  and  bills  of  lading 236 

of  prepaid  bills  of  lading , 130 

of  waybills 

Prepay  and  open  stations,  official  list  of 246 


FREIGHT  INDEX  17 

PARAGRAPH 

Prepayments  at  junctions 76 

Price  of  R.  A.  O.  A.  Commodity  Classification 223 

Printing  waybills,  paper  for 207 

Procedure  for  adjustment  of  uncollectible  charges 165 

for  changing  the  rules 49 

in  disagreements  between  members 50 

of  Committee  in  arbitration 66 

Pro  number  on  waybill 202 

Proportions  of  revenue,  telegraphic  advice  of '  .         21 

Public,  relation  to  in  disposition  of  undercharges  or  overcharges.  166 

Purpose  of  code  numbers 219 

Railway  Weighing  Associations,  undercharges  collected  by 244,  245 

R.  A.  O.  A.  Commodity  Classification 223,  224 

Standard  freight  forms 248 

Rates,  discontinuing  use  of  fractions  in  establishing 91-94 

errors  caused  by  fractions  in  establishing 93 

for  which   divisions   are   not   furnished,  reporting   waybills 

moving  under 48 

joint  through 179, 180, 181 

Rebilled  shipments,  freight  charges  on 187 

Rebilling,  delivery  of  freight  for 199 

of  short  freight 87 

Receipt,  freight  delivery,  form  of 132 

of  waybills  without  car 182 

on  bill  of  lading  for  prepaid  shipment 14 

Receipts  for  demurrage  charges 135 

for  charges,  signatures  on  freight  bills 133 

for  freight  delivered  to  connecting  carrier 230 

for  miscellaneous  charges  on  government  freight 146 

Record  of  car  initials  and  numbers  in  transfer  of  freight 191 

of  light  weighing  and  stenciling  of  freight  cars 148 

permanent,  of  light  weights  on  cars 153 

of  weighing  on  waybills  and  transfer  freight  bills 185,  186 

station  freight,  form  of 132 

Reconsignment  of  shipment,  correction  of  refrigeration  charges.  .  237 

Reduction  of  miscellaneous  charges  on  interline  waybills 12 

Reference  to  connecting  line  waybill  numbers 194 

References  on  waybills  to  authority  for  Corrections 18 

Refrigeration  and  icing  charge* 69-72 

charges  on  reconsignment  of  shipment,  correction  of 237 

on  waybill 237 

Refund  of  undercharges  in  advances  by  agent 168, 169, 170 

on  freight  bill 136 

Refunds  or  collections,  assistance  to  destination  carrier  in  making  164 

Refusal  to  comply  with  mandatory  rules 68 


18  FREIGHT  INDEX 

PARAGRAPH 

Refusal  to  submit  statement  for  arbitration 60 

Relation  to  public  in  disposition  of  undercharges  or  overcharges .  .  166 

Relief  claims,  agents',  covering  charges  for  short  freight 90 

Report  of  interline  waybills  from  junction  stations 230 

of  tonnage  interchanged 243 

passing,  preparation  of '. 227,  228,  229 

agents',  daily,  use  of 98 

daily,  forms  for  agents 99 

of  shipments  from  non-agency  stations 204 

of  tracers  for  1.  c.  1.  shipments 44 

on  tracer  for  freight  short  at  destination 43 

Reporting  astray  freight  waybills  without  charges 120 

light  weight  and  stenciling  of  cars,  method  of 151,  152 

light  weight  and  stenciling  of  home  cars,  forms  for 150 

waybill  by  intermediate  carrier  for  failure  to  deliver  ship- 
ment to  connection 47 

waybills  for  short  freight 36 

in  interline  accounts,  plan  of 227,  228,  229 

moving  under  rates  for  which  divisions  are  not  furnished  48 

Requirements  of  commodity  classification 224 

Responsibility  for  collection  and  account  ing  of  proper  revenue. .  .  7 

of  charges  for  transportation 156,  157 

on  government  freight 143 

of  tariff  charges 161,  162 

for  promptly  tracing  for  unreported  waybills 45 

of  destination  carrier  not  to  cover  losses  indicated 163 

of  transportation  carrier  in  interline  switching 102 

Return  of  papers  to  carrier  requesting  arbitration  by  interested 

carriers 62 

of  tracer  when  freight  is  received  at  destination 42 

Revenues,  basis  for  allocation  of 94 

columns  on  waybills 183 

freight,  methods  of  accrual 91 

from  local  traffic  forwarded  basis  in  accruing 93 

of  intermediate  carriers,  safeguarding 226 

percentage  bases  for  division  of 179,  180, 181 

proper,  responsibility  for  collection  and  accounting  for 7 

proportions,  telegraphic  advice  of 21 

settlement  between  carriers  on  government  freight 145 

verification  of  distribution  of 226 

Revision  of  interline  waybills 11 

of  transfer  freight  bill  by  inbound  carrier 155 

of  waybills  at  originating  stations 155 

Roads  not  using  mechanical  devices,  use  of  code  numbers  by. ...  221 

Rules,  mandatory,  carriers  bound  by 1 


FREIGHT  INDEX 


19 


PARAGRAPH 

Rules,  mandatory,  refusal  to  comply  with 68 

date  effective 1 

procedure  for  changing 49 

Safeguarding  revenues  of  intermediate  carriers 226 

Separate  waybill  for  each  carload  shipment 184 

waybills  for  government  freight 141 

Separation  of  waybills  from  1.  c.  1.  shipments 198 

Services  on  diverted  freight,  bill  for 241 

Settlement,  basis  of 32 

current,  handling  of  waybills  omitted  from.«. 30,  31 

for  undercharges  collected  by  bureaus 244,  245 

junction,  for  short  freight 86 

Freight,  waybills  handled  under  plan  of 74 

transfer  freight  bill  for  freight  subject  to 75 

of  interchange  freight  traffic 76 

manner  of 34 

of  revenue  between  carriers  on  government  freight 145 

of  waybills 5 

sheet,  junction,  preparation  of 81,  82 

sheets,  junction,  settlements  of 84,  85 

junction,  summary  of 83 

Settlements,  current,  including  corrections 80 

for  astray  freight  waybills 121 

for  interline  switching 101 

for  misrouted  freight 124 

adjustment  of  differences  resulting  from 125 

interline  freight,  adjustment  of  errors  in 26 

adjustment  of  differences  in 160 

of  junction  settlement  sheets 84,  85 

on  abstracts  of  interline  switching  waybills 112, 113 

Shipment,  carload,  separate  waybill  for  each 184 

original  point  of,  on  waybills 189 

prepaid,  by  credit  patron,  bill  of  lading  for 13 

erroneously  billed  or  insufficiently  prepaid,  adjustment 

of   waybill  for 15,  16 

receipt  on  bill  of  lading 14 

reconsignment  of,  correction  of  refrigeration  charges 237 

Shipments  from  non-agency  stations,  report  of 204 

1.  c.  1.,  report  of  tracers  for 44 

waybills,  mailing  when  separated  fron? 198 

of  Government  livestock,  endorsement  on  waybills  covering.  146 

"Order,"  abbreviations  in  waybilling 176 

rebilled,  freight  charges  on •    187 

rewaybilled  enroute,  waybill  correction  on 17 

Shipper,  name  of,  on  waybill  and  transfer  freight  bill 190 


20  FREIGHT  INDEX 

PARAGRAPH 

Shippers'  forms  of  bills  of  lading 127 

Shipping  orders  and  bills  of  lading,  preparation  of 236 

preparation  of 128 

Short  freight,  agent's  relief  claims  covering  charges  for 90 

forwarding  interline  waybills  for 35 

junction  settlement  for 86 

matching  with  waybills  at  destination 88,  89 

rebilling  of 87 

received  at  destination,  report  of  tracer  on 43 

waybills,  reporting 36 

Signatures  and  endorsements  on  bills  of  lading 129 

on  receipts  for  charges  on  freight  bills 133 

Size  and  style  of  code  number , .  . . .  218 

of  transfer  stamps 192 

of  waybills 208 

Space  provided  for  authority  for  divisions 24 

corrected  divisions 

Stamps  on  waybills 209 

transfer 192 

yard,  on  waybills 209 

Standard  freight  forms,  R.  A.  O.  A 248 

method  of  accruing  freight  revenues — received  basis 96 

Statement  for  arbitration,  refusal  to  submit 60 

of  Differences  and  Correction  Accounts 22 

Statements,  division,  and  abstracts 19 

of  differences  received  after  five  years  from  original  settle- 
ment   27 

to  be  submitted  for  arbitration 57 

Station  freight  accounts,  daily  system  of 

freight  record,  form  of 132 

junction,  waybills 

Stations,  junction,  report  of  interline  waybills 230 

names  on  freight  bills 133 

non-agency,  household  goods  and  emigrant  movables  des- 
tined to 240 

report  of  shipments  from 204 

Statistics,  commodity,  information  for 

Stenciling  and  light  weight  of  cars,  method  of  reporting 151,  152 

and  light  weighing  of  freight  cars,  record  of 148 

and  light  weights  of  home  cars,  forms  for  reporting 150 

Stop  freight  instructions  on  waybill 200 

Stop-off  charges ' • 

payment  of 200 

Style  and  size  of  code  number 

Substitution  on  Arbitration  Committee  in  case  of  interest 52 


FRMG11T  INDEX                     .  21 

PARAGRAPH 

Summary 32 

clerical  errors  in 33 

of  junction  settlement  sheets 83 

of  net  balances  of  correction  accounts 28 

Switching  charges,  absorbed 115 

forms,  interline 105 

interline  responsibility  of  transportation  charges 102 

settlements  for 101 

local 114 

movements,  inter-terminal 103 

settlements,  plan  of — definition  of  terms 100 

waybill,  interline,  information  on 108 

waybills,  interline , 104, 106 

interline,  numbering 107 

interline,  settlements  on  abstracts  of 112,  113 

issued  interline,  abstract  of 109 

received,  copies  of  abstract  of  interline Ill 

received,  interline,  abstract  of 110 

System,  daily,  of  station  freight  accounting 97 

Tank  cars,  empty,  movement  of 239 

Tariff,  J.  E.  Fairbanks'  Protective,  No.   1 69-72 

Tariff  charges,  failure  in  collection  of 161 

responsibility  for  collection  of 161,  162 

Tax,  war,  notations  on  waybill 201 

Telegraphic  advice  of  amounts  of  advances  and  prepaid 21 

of  delivery  change 9 

of  freight  revenue  proportions 21 

Terminal  switching  movements 103 

Terms,  definition  of— Plan  of  Switching  Settlements 100 

Through  rates,  joint 179,  180,  181 

waybilling  of  freight 154,  178 

Time  mandatory  rules  become  effective 1 

Tonnage  interchanges,  report  of 243 

Tracer  for  freight  short  at  destination,  report  on 43 

for  1.  c.  1.  shipments,  report  of 44 

returned  when  freight  is  received  at  destination 42 

Tracing  unreported  waybills 41 

failure  in t 46 

responsibility  for  promptly 45 

waybills  improperly  reported 39,  40 

Traffic,  freight  interchange,  settlement  of 76 

Trains,  circus,  wayb$l  for 184 

Transfer  freight  b«H  for  freight  subject  to  junction  settlement ...  75 

name  of  shipper  on 190 

inbound  carrier 155 


22  FREIGHT  INDEX 

PARAGRAPH 

Transfer  freight  bill,  signed,  minimum  for  correction  of 79 

Transfer  freight  bills,  corrections  in 77,  79 

description  of  freight  on 196 

errors  from  incorrect  changes  in 78 

errors  in 77,  79 

incorrect  changes  in 78 

itemizing  miscellaneous  charges 197 

record  of  weighing 185,  186 

used  as  junction  transfer 199 

Transfer,  junction,  use  of  transfer  freight  bills 199 

Transfer  of  freight,  record  of  car  initials  and  numbers  in 191 

stamps 192 

Transportation  carrier,  responsibility  in  interline  switching 102 

Uncollectible  charges,  procedure  for  adjtistment  of 165 

Undelivered  freight,  disposition  of  waybill 177 

Undercharges  and  overcharges,  correction  of 158,  159 

caused  by  fractions  in  rates 92 

collected  by  Railway  Weighing  Associations  and  Inspection 

Bureaus 244,  245 

in  advances  of  waybill 167 

collection  of 173 

disposition  of 172 

notification  to  creditor  road 171 

payment  of 174 

in  advances,  refund  by  agent 168,  169,  170 

not  to  be  borne  by  destination  carrier 163 

or  overcharges,  relation  to  public  in  disposition  of 166 

Uniform  blank  of  freight  bill -. 132 

classification  for  government  freight 138 

forms  for  bills  of  lading 126 

Unreported  waybills,  failure  to  trace  for 46 

responsibility  for  promptly  tracing  for •         45 

tracing  for 41 

Use  of  code  numbers  by  roads  not  using  mechanical  devices 221 

of  daily  reports  of  agents 98 

of  estimated  weights 188 

Verification  of  distribution  of  revenue 226 

War  tax,  notations  on  waybill 201 

Waybill,  astray  freight,  adjustment  of  charges  collected  from 

consignee  on 37,  38 

correction  to  cancel  charges  on 122 

collection  of  undercharge  in  advances 173 

corrections  for  changes  in  freight  charges 10 

for  prepaid  items  or  advances  corrected 7 

on  shipments  rewaybilled  enroute 17 


FREIGHT  INDEX  23 

PARAGRAPH 

Waybill,  corrections,  subsequent  to  original  reporting  of  waybill .  17 

destination  on 195 

disposition  of  for  undelivered  freight 177 

of  undercharge  in  advances  of 172 

for  circus  trains 184 

for  commercial  freight 184 

for  government  freight 184 

for  "Order"  freight,  form 175 

distinctive 175 

for  perishable  freight,  distinctive  colored 205 

for  prepaid  shipment  erroneously  billed  or  insufficiently  pre- 
paid, adjustment  of 15,  16 

information  governing  movement  of  car 193          • 

instructions  to  stop  freight « 200 

interline  switching,  information  on 108 

name  of  consignee  on 195 

name  of  shipper  on • . . .  190 

notations  affecting  delivery  of  freight 176 

notations  of  war  tax 201 

notification  of  undercharge  in  advances  to  creditor  road ....  171 

numbers,  connecting  line,  reference  to 194 

original  car  numbers  «n 189 

payment  of  undercharge  in  advances 174 

pro  number  on 202 

refrigeration  charges  on 237 

reporting  by  intermediate  carrier  for  failure  to  deliver  ship- 
ment to  connection 47 

separate,  for  each  carload  shipment 184 

undercharges  in  advances  in 167 

Waybilling  astray  less  carload  freight 118 

from  non-agency  stations 204 

government  freight 142 

interline 178 

"Order"  shipments,  abbreviations  in 176 

through 178 

of  freight 154 

Waybills,  abbreviations  in  description  of  freight 196 

and  freight,  matching  at  destination 37,  38 

astray  freight,  settlements  for 121 

without  charges,  reporting 120 

code  numbers  in  assorting 220 

copies  of •. 203 

correction  of 8 

covering  shipments  of  Government  livestock,  endorsement  on  146 

description  of  freight  on 196 


24  I*' HEIGHT  IX DUX 

PARAGRAPH 

Waybills,  disposition  of  on  diverted  freight 241 

for  short  freight,  reporting 36 

furnishing  copies 6 

handled  under  Plan  of  Junction  Freight  Settlement 74 

improperly  reported,  tracing 39,  40 

in  interline  accounts,  plan  of  reporting 227,  228,  229 

interline,  for  short  freight,  forwarding 35 

reduction  of  miscellaneous  charges  on 12 

report  from  junction  stations 230 

revision  of 11 

switching 104,  106 

numbering  of 107 

settlements  on  abstracts  of 1 12,  1 13 

issued,  interline  switching,  abstract  of 109 

itemizing  miscellaneous  charges 197 

mailing  of 182 

matching  with  astray  freight  at  destination 88,  89 

matching  with  short  freight  at  destination 88,  89 

moving  under  rates  for  which  divisions  are  not  furnished, 

reporting 48 

omitted  from  current  settlement,  handling  of 30,  31 

on  1.  c.  1.  shipments,  mailing  when  separated  from  freight  .  .  198 

original  point  of  shipment  on T. 189 

paper  for  printing 207 

prepaid  only,  use  in  adjustment  of  differences  in  advances  or 

prepaid 206 

preparation  of 4 

received,  interline,  abstract  of. 233,  234,  235 

switching,  abstract  of 110 

copies  of  abstract  of Ill 

without  car 182 

record  of  weighing 185,  186 

revenue  columns  on 183 

revision  at  originating  stations 155 

separate,  for  government  freight 141 

size  of 208 

stamps  on 209 

to  be  settled 5 

to  junction  station 74 

to  move  with  freight 182 

to  show  references  for  authority  for  corrections 18 

unreported,  failure  to  trace  for 46 

responsibility  for  promptly  tracing  for 45 

tracing  for 41 

yard  stamps  on 209 


FREIGHT  INDEX  25 

PARAGRAPH 

Weight,  light,  and  stenciling  of  cars,  method  of  reporting 151,  152 

on  cars,  permanent  record  of 153 

Weighing  Associations,  Railway,  undercharges  collected  by 244,  245 

light,  and  stenciling  of  freight  cars,  record  of 148 

record  on  waybills  and  transfer  freight  bills 185,  186 

Weights,  estimated,  use  of 188 

light,  and  stenciling  of  home  cars,  forms  for  reporting 150 

placed  on  waybills  and  audit  office  records,  adjustment 

of  differences  between 149 

method  of  estimation  of 188 

used  in  assessing  freight  charges 187 

Work,  freight  accounting,  mechanical  devices  used 247 

Yard  stamps  on  waybills 209 


The  R.  A.  O.  A.  has  fostered  ambitions  and  has  engen- 
dered high  hopes  to  excel  by  affording  opportunities  for 
communion  with  men  of  kindred  ambitions  and  aspirations. 


26 


FREIGHT— MANDATORY 


1.  The    following    rules,    relating    to    interline    freight 
accounting,  shall  be  mandatory  and  binding  upon  carriers 
operating  in  North  America  that  are  members  of  the  Rail- 
way  Accounting   Officers   Association,   and    shall    become 
effective  and  operative  as  of  January  1,  1922,  and  shall  be 
applicable  to  waybills  made  on  and  after  that  date. 

2.  Name  of  Plan.     Mandatory  Plan  of  Audit  Office  In- 
terline Freight  Settlements. 

3.  Forms.     [See  pages  101  to  154.] 

98  Freight  Waybill 

99  Less  than  Carload  Freight  Waybill 

100  Astray  Freight  Waybill 

101  Live  Stock  Waybill 
134    Transit  Waybill 

104  Abstract  of  Interline  Waybills  Received  (8^x11") 

109  Abstract  of  Interline  Waybills  Received  (11x8^") 
170     Abstract  of  Interline  Waybills  Received  (8>^xll") 

105  Interline  Freight  Division  Statement 

107  Interline  Freight  Correction  Account 

108  Interline  Freight  Statement  of  Differences 

110  Interline  Freight  Summary 
144     Interline  Waybill  Tracer 
147     Agent's  Waybill  Correction. 

4.  Preparation  of  Waybills.     Waybills  shall  be  prepared 
by  the  use  of  a  typewriter,  pen  and  ink,  or  indelible  pencil. 
If  indelible  pencil  is  used,  the  writing  should  be  set  by  a 
press  or  damp  cloth. 

5.  Waybills  to  be  Settled.     Interline  Waybills  between 
such  stations  and  over  such  lines  as  have  been  agreed  upon 
by  the  carriers  interested. 

6.  Copies  of  Waybills.     Copies  of  Waybills  shall  not  be 
furnished   to   destination   or   intermediate   carriers   except, 

27 


~>8  R.  A.  O.  A.  lyzi  SYNOPSIS— 1'RLIGHT 

that  for  specific  purposes,  copies  of  each  individual  waybill 
requested  shall  be  furnished. 

7.  The  waybill  destination  carrier  shall  be  responsible 
for  the  collection  of  and  accounting  for  the  proper  revenue, 
regardless  of  the  final  destination  of  the  shipment,  and  shall 
promptly  issue  a  waybill  correction  for  each  item  prepaid 
or  advances  corrected,  embracing  all  changes  made  on  the 
original  waybill  while  enroute  or  at  destination,  except  that 
by  agreement  between  carriers,  differences  in  advances  and 
prepaid  may  be  adjusted  by  "Prepaid  Only"  waybills. 

The  original  waybill  correction  to  be  forwarded  at  once 
by  agent  or  accounting  office  issuing  same  to  the  agent 
who  made  the  waybill. 

Two  copies  of  waybill  correction  notice  issued  by  agents 
to  be  attached  to  the  original  waybill  to  accompany  the 
agent's  freight  report  or  to  be  forwarded  direct  to  his 
freight  accounting  officer  as  the  accounting  department 
may  instruct. 

The  freight  accounting  officer  of  the  destination  carrier 
issuing  the  correction  will  immediately  forward  one  copy 
to  the  freight  accounting  officer  of  the  waybilling  carrier. 

When  correction  account  adjustments  are  based  on  way- 
bill corrections  issued  by  the  destination  carrier,  a  copy  of 
the  correction  supporting  such  adjustment  shall  be  securely 
attached  to  the  correction  account  rendered  to  the  billing 
carrier.  When  such  adjustments  are  based  on  waybill  cor- 
rections issued  by  billing  carrier,  reference  to  such  correc- 
tion shall  be  shown  on  the  correction  account. 

8.  Correction  of  Waybills.     When  an  original   waybill 
is  corrected  by  a  billing  or  intermediate  agent,  the  change 
must  be  made  in  ink,  showing  date,  where  and  by  whom 
made.     In   such   cases,   waybill   correction   should   not   be 
issued  by  billing  or  intermediate  agent.     (See  Rule  No.  7.) 

9.  When  a  change  involves  the  delivery  of  the  property, 
or  the  collection  of  additional  charges,  and  the  amount  in- 
volved is  sufficient  to  justify  it,  the  information  shall  be 
telegraphed  to  the  waybill  destination  agent,  and  waybill 
correction,  with  requisite  number  of  copies,  and  copy  of 


VREIGH  T— MAN  DA  TOR  Y  29 

telegram,  forwarded  to  the  Freight  Accounting  Officer  of 
the  issuing  carrier. 

10.  Waybill  corrections  need  not  be  made  for  changes 
in  Freight  Charges  made  by  destination  carriers. 

11.  In  the  revision  of  interline  waybills,  all  errors  in 
freight  charges  shall  be  corrected  and  the  correct  amount 
shall  be  collected  and  reported. 

12.  All   differences   in    advances   on    interline    waybills 
may  be  corrected  by  the  waybill  destination  carrier,  and 
such  waybills  settled  in  interline  freight  account  on  basis 
of  corrected  figures,  except  that  by  agreement  between  car- 
riers, such  differences  may  be  adjusted  by  "Prepaid  Only" 
waybills,  but  miscellaneous  advances,  such  as  charges  for 
drayage,  icing,  stop-over,  etc.,  shall  not  be  reduced  without 
the  authority  of  the  waybilling  carrier.     If  miscellaneous 
charges  have  been  reduced  or  crossed  off  before  a  waybill 
is  received  at  the  destination  station  and  the  receiving  car- 
rier is  without  the  authority  of  the  waybilling  carrier  or 
the  authority  for  such  correction  is  not  clearly  shown  on 
the  waybill,  the  charges  shall  be    restored    and    the    full 
amount    collected    and    reported.     When     miscellaneous 
charges  of  any  character  collectible  from  consignee  accrue 
in  transit,  they  shall  be  covered  by  "Advances  Only"  way- 
bills, which  shall   clearly  describe  the  services  for  which 
the  charges  are  made.     Such  waybills  and  regular  waybills 
shall  be  cross  referenced  to  each  other,  and  the  amount  and 
character  of  the  charges  shall  be  noted  as  information  on 
the  regular  waybill  in  the  lading  column ;  the  "Advances 
Only"  waybill  shall  be  securely  attached  to  and  move  with 
the  regular  waybill  when  possible. 

13.  When  a  shipment  is  contracted  for  prepaid,  and  the 
shipper  is  a  credit  patron,  the  bill  of  lading  shall  be  stamped 
over  the  agent's  signature: 

"The  charges  on  this  shipment  fully  prepaid 

Agent" 

and  the  waybill  stamped  "Fully  Prepaid." 

14.  When  a  shipment  is  contracted  for  prepaid,  with  a 
shipper  other  than  a  credit  patron,  the  bill  of  lading  to  be 


30  R.  A.  0.  A.  1921  SYNOPSIS— FREIGHT 

receipted,  in  the  space  provided  therefor,  for  the  amount 
collected. 

15.  In  the  event  of  an  error  in  billing  collect  or  insuffi- 
ciently prepaid,   a   shipment   contracted   for   fully   prepaid 
(Rule  13),  shipment  should  be  delivered,  waybill  corrected 
to  prepaid  basis,  and  waybill  correction  immediately  sent 
to  the  waybilling  carrier  so  that  necessary  adjustment  can 
be  promptly  made  with  shipper.     By  agreement  between 
carriers,  adjustments  may  be  made  through  the  medium 
of  prepaid-only  waybill. 

16.  In  the  event  of  an  error  in  billing  collect  or  insuffi- 
ciently prepaid,  a  shipment  contracted  with  a  shipper  other 
than  credit  patron  (Rule  14),  the  additional  amount  neces- 
sary shall  be  collected  at  destination  and  waybill  corrected, 
increasing  freight  charges  to  proper  basis,  the  total  '"Pre- 
paid" to  be  increased  only  upon  authority  of  the  waybilling 
carrier,  except  in  the  case  of  shipments  destined  to  non- 
agency  or  prepay  stations  which  can  be  corrected  to  pre- 
paid after  the  destination  carrier  has  followed  the  provisions 
of  Paragraphs  161  to  163,  inclusive. 

17.  When  waybill  correction  is  issued  subsequent  to  the 
original  reporting  of  the  waybill,  it   shall   be  included   in 
inter-line  correction  account,  provided  that  trie  minimum 
of  one  dollar  ($1.00)   as  indicated  in  Rule  22  shall  be  ob- 
served.    On   shipments   rewaybilled    enroute,   adjustments 
shall  be  made  through  junction  freight  settlement,  observ- 
ing one  dollar  ($1.00)  minimum. 

18.  All  waybill  corrections  shall  give  reference  to   the 
tariff  and  division  sheets  authorizing  correction,  and  in  case 
of  weight  reduction  authority   shall   be   shown,   including 
gross,  tare  and  net  weight,  and  point  at  which  weighed, 
when  the  shipment  is  a  carload. 

19.  Abstracts   and    Division    Statements.     The   waybill 
destination  carrier  shall  prepare  abstracts  of  all  waybills 
received  and  reported  by  receiving  agents  in  the  month's 
account  for  which  settlement  is  made,  showing  thereon  in 
the  place  provided  therefor,  the  per  cents,  or  other  bases 
of  divisions,  and  the  apportionment  of  revenue.     Waybills 


FREIGHT— MANDATORY  31 

from  each  station  to  each  station  via  each  junction  must 
be  shown  separately,  each  sheet  to  contain  waybills  from 
one  station  to  one  station  only.  By  agreement  between 
carriers,  the  receiving  carrier  may  group  a  number  of  re- 
ceiving stations  from  one  forwarding  station.  Division 
statements  similarly  arranged  must  also  be  prepared,  show- 
ing each  carrier's  proportion  of  the  joint  revenue  from  each 
station  to  each  station  separately. 

20.  The  settling  carrier  shall  retain   original  abstracts 
and  division  statements,  sending  first  carbon  copy  to  way- 
billing  carrier  and  legible  copies  to  each  intermediate  car- 
rier as  early  as  possible  but  not  later  than  the  18th  of  the 
succeeding  month. 

21.  When  the  settling  carrier  is  unable  to  forward  the 
abstracts  and  division  statements  in  time  to  reach  destina- 
tion on  or  before   the  20th  of  the  month,  it   shall,   upon 
request,  on  or  before  that  date,  notify  carriers  interested  by 
telegraph,   of  their   respective   proportions   of   the   freight 
revenue  and  in  addition  thereto  advise  the  forwarding  car- 
rier the  amounts  of  advances  and  prepaid. 

22.  Statement  of  Differences  and  Correction  Accounts. 
Discrepancies    discovered   by   forwarding   or    intermediate 
carriers  in  waybills,  abstracts,  division  statements,  or  cor- 
rection accounts  shall  be  taken  up  for  adjustment  with  the 
settling  carrier  in  a  statement  of  differences  and  if  approved 
shall  be  embodied  in  a  correction  account  by  the  settling 
carrier,  together  with  discrepancies  found  in  waybills,  ab- 
stracts, division  statements,  or  correction  accounts  to  which 
attention  may  not  have  been  called  by  any  other  carrier; 
provided,  however,  that  corrections  in  the  freight,  advances, 
prepaid  or  proportions,  which  collectively  amount  to  a  net 
sum  of  less  than  one  dollar  ($1.00)  shall  not  be  included  in 
statements   of   differences   or   correction   accounts,    except 
that,  if  such  differences  affect  the  settlement  with  at  least 
one  of  the  interested  carriers,  including  the  settling  carrier, 
to  the  extent  of  one  dollar  ($1.00)  or  more,  adjustment  shall 
be  made  with  all  carriers  interested.     When  a  correction 
has  been  excluded  by  reason  of  the  minimum  rule,  and  a 
subsequent  correction  increases  the  difference  to  one  dollar 


32  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

($1.00)  or  more,  the  total  difference  shall  be  included  in 
the  correction  account.  (See  Rules  39  and  40.)  The  mini- 
mum for  correction  does  not  relate  to  settlements  with 
shippers  and  consignees,  or  in  any  way  affect  the  integrity 
of  the  rate. 

23.  Correction  Accounts  must  show  the  corrected  divi- 
sions in  space  provided  on  R.  A.  O.  A.  Standard  Form  107 ; 
when  based  on  statement  of  differences  reference  thereto 
shall  be  shown  in  space  provided. 

24.  Statement  of  Differences  must  show  authority  for 
claimed  divisions  on  R.  A.  O.  A.  Standard  Form   108  in 
space  "Remarks  by  issuing  carrier." 

25.  Unless  statements  of  differences  are  covered  by  cor- 
rection accounts  in  the  first,  second,  or  third  succeeding 
month's  account,  or  objection  is  made  thereto  within  ninety 
(90)  days  of  the  date  of  their  issue,  the  issuing  carrier  may 
make  the  correction  account,  after  serving  notice  on  the 
delinquent  carrier  of  intention  to  include  same  in  the  fol- 
lowing month's  account. 

26.  When   errors   in   interline    freight    settlements    are 
disclosed  in  the  investigation  of  claims,  such  errors  may  be 
adjusted  through  correction  account  or  in  the  settlement 
of  the  claim. 

27.  Statements  of  differences  received  after  the  expira- 
tion of  five  years  from  date  of  original  settlement  may  be 
declined ;  except  that  when  such  statements  of  differences 
are  made  on  correction  accounts  issued  and  settled  within 
the  five-year  period  upon  an  incorrect  basis,  they  shall  be 
accepted  and  handled  if  received  within  six  years  from  the 
date  of  the  original  settlement. 

Correction  accounts  issued  upon  the  motion  of  the 
settling  carrier  and  included  in  interline  settlements  after 
five  years  from  the  date  of  the  original  settlement,  may 
be  declined  by  initial  and  intermediate  carriers.  Correction 
accounts  based  on  statements  of  differences  issued  by 
either  the  initial  or  intermediate  carrier  under  the  above 
provisions,  shall  be  accepted  if  included  in  settlements 
dated  within  six  years  from  the  original  settlement;  if  in- 
cluded in  settlements  after  the  expiration  of  six  years  they 


FREIGLl  T—MA  NDA  TOR  Y  33 

may  be  declined  by  an  initial  or  intermediate  carrier  whose 
accounting  department  has  not  had  previous  advice  of  the 
contemplated  adustment. 

28.  Correction  accounts  shall  be  issued  by  the  settling 
carrier  only,  except  as  provided  in  Rule  25,  each  interme- 
diate carrier  to  be  furnished  a  legible  hard  copy  thereof. 
The  net  balance  of  each  correction  account  must  be  listed 
on  the  Interline  Freight  Summary,  R.  A.  O.  A.  Standard 
Form  No.  110,  in  the  spaces  provided  therefor,  and  be  re- 
tained in  the  issuing  office  until  the  interline  account  for 
the  month  in  which  they  are  to  be  included  is  prepared,  and 
transmitted  with  the  abstracts  and  division  statements  in 
one  enclosure.    The  summary  should  accompany  them  un- 
less sent  under  separate  cover  by  United  States  or  Canadian 
mail  as  provided  in  Rule  32. 

29.  Discrepancies  in  correction  accounts  shall  be  handled 
in  the  same  manner  as  those  in  the  original  settlement. 

30.  Correction    accounts    shall    cover    differences    only. 
Waybills  not  accounted  for  in  the  current  settlement  shall 
be    included   in   subsequent   abstracts    and    division    state- 
ments, except  as  provided  for  in  the  following  rule : 

31.  When  the  settling  carr'       has  reported  waybills  to 
Dne  intermediate  carrier,  that  should  have  been  reported 
to  another,  the  original  settlement  thereof  shall  be  corrected 
by  correction  account ;  the  settling  carrier  to  furnish  copy 
of  the  original  abstract  to  the  intermediate  carrier  to  which 
reporKag  was  not  originally  made. 

32.  Summary.     The  abstracts,  division  statements  and 
correction  accounts,  with  the 'summary  as  rendered,  except 
as  provided  in  Rule  33,  shall  constitute  the  basis  of  settle- 
ment.   The  summary  shall  be  forwarded  by  United  States 
or  Canadian  mail,  if  it  will  reach  destination  before  the 
remainder  of  the  papers. 

33.  Clerical  errors  in  the  summary  shall  be  subject  to 
correction  before  settlement  is  made,  immediate  notice  to 
be  given  by  telegraph. 

34.  Manner  of   Settlement.     The   settling  carrier   shall 
pay  to  each  intermediate  carrier,  its  proportion  of  the  inter- 


34  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

line  freight  revenue,  whether  the  freight  charges  are  prepaid 
or  collect,  advances  and  prepaid  to  be  included  in  the  settle- 
ment with  the  waybilling  carrier.  Settlements  shall  be 
made  upon  balances,  which  shall  be  subject  to  sight  draft, 
on  or  before  the  25th  of  the  succeeding  month,  except  where 
special  arrangements  are  made  between  interested  carriers. 

35.  Junction  Agents  to  Accept  and  Forward  Without 
Delay  Interline  Waybills  for  Short  Freight.     Receiving  and 
intermediate  carriers  shall  accept  and  forward  without  delay 
through  junctions  to  destinations,  interline  waybills  for  less 
than  carload  shipments  routed  via  their  lines,  when  all  or  a 
part  of  the  freight  checks  short,  the  usual  record  of  shortage 
at  each  junction  to  be  noted  upon  the  waybills. 

36.  Reporting     Waybills     for     Short     Freight.     When 
freight  is  short  at  destination,  the  waybills   shall   be   re- 
ported, but  on  request  of  the  destination  carrier,  the  way- 
billing  carrier  shall  immediately  proceed  to  establish  de- 
livery of  the  freight  and  failing  to  do  so  within  sixty  (60) 
days  from  date  of  request,  adjustment  shall  be  made  by 
claim,  in  accordance  with  R.  A.  O.  A.  Overcharge  Claim 
Rules. 

37.  Matching    Waybills    and    Freight    at    Destination. 
When  the  destination  of  short  freight  is  a  station  on  the 
line  of  two  or  more  carriers,  the  agent  of  the  carrier  via 
which  the  shipment  is  routed  who  holds  the  waybill,  shall 
advise  the  agents  of  the  other  carriers,  of  the  shortage, 
giving  a  description  of  the  freight.  The  o^her  agents  should 
carefully  examine   their  records  and  warehouses.     If  the 
freight  is  found  to  be  on  hand,  it  shall  be  turned  over  to 
the  carrier  holding  the  waybill.     If  it  has  been  received 
and  delivered,  the  charges  shall  be  turned  over  to  said  car- 
rier.    Provided,  however,  that  when  a  carrier  transports 
an  entire  shipment  which  is  astray,  and  that  weighs  5,000 
pounds  or  more,  the  carrier  holding  the  revenue  waybill, 
shall  surrender  it  to  the  carrier  performing  the  transporta- 
tion service.     In  the  event  the  shipment  (5,000  pounds  or 
more)  is  only  a  part  of  a  consignment,  the  remainder  there- 
of having  been  handled  by  the  carrier  holding  the  revenue 


FREIGHT— MANDATORY  35 

waybill,  the  carrier  transporting  the  astray  portion  of  the 
shipment  shall,  on  an  order  from  the  carrier  holding  the 
revenue  waybill,  effect  delivery  to  the  consignee  without 
charges.  The  revenue  on  the  entire  shipment  shall  be  ap- 
portioned between  the  interested  carriers  on  the  basis  of 
the  weight  handled  by  each.  Provided  further  that  when 
a  carrier  transports  a  car  containing  1.  c.  1.  astray  freight 
weighing  5,000  pounds  or  more,  the  carrier  holding  the 
revenue  waybills  shall  surrender  them  to  the  carrier  per- 
forming the  transportation  service  subject  to  the  foregoing 
provisions  of  this  Rule. 

After  the  collection  of  charges  from  consignee  by  the 
carrier  making  delivery  of  freight  received. on  astray  freight 
waybill,  any  subsequent  adjustment  of  charges  with  con- 
signee shall  be  accomplished  by  such  carrier. 

38.  The  following  examples  illustrate  doubtful  points 
arising  in  the  application  of  the  principles  embodied  in  the 
preceding  rule  (37),  viz: 

Example  1.  Destination  carrier  A  receives  both  the 
shipment  and  the  original  waybill ;  the  waybill  is  routed  via 
the  destination  carrier  B.  Both  the  waybill  and  the  revenue 
in  this  case  belong  to  A. 

Example  2.  Destination  carrier  A  receives  the  ship- 
ment; destination  carrier  B  receives,  the  original  waybill; 
the  waybill  is  routed  via  A.  Both  the  waybill  and  the 
revenue  belong  to  A. 

Example  3.  Destination  carrier  A  receives  and  delivers 
a  shipment  on  a  copy  of  the  original  waybill  routed  via 
destination  carrier  B;  the  original  waybill  cannot  be  found. 
The  revenue  and  the  waybill  both  belong  to  A. 

Example  4.  An  intermediate  carrier  C  transports  a  car 
of  1.  c.  1.  freight  on  a  non-revenue  waybill ;  intermediate 
carrier  D,  via  which  the  shipments  are  routed,  receives  the 
revenue  waybills.  The  revenue,  when  the  freight  weighs 
5,000  pounds  or  more,  belongs  to  C ;  but  when  it  weighs 
less  than  5,000  pounds,  the  revenue  belongs  to  D. 

Example  5.  An  intermediate  carrier  C  transports  an 
1.  c.  1.  shipment  accompanied  by  the  original  waybill.  The 


36  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

waybill  is  routed  all  the  way  via  the  destination  carrier  D. 
Carrier  C  should  receive  its  proportion  of  the  revenue. 

Example  6.  An  intermediate  carrier  C  transports  an 
1.  c.  1.  shipment  accompanied  by  the  original  waybill.  The 
waybill  is  routed  via  intermediate  carrier  D.  The  inter- 
mediate revenue  belongs  to  C. 

Example  7.  Destination  carrier  A  receives  shipment 
weighing  5,000  pounds  or  more,  which  is  only  a  part  of  a 
consignment;  destination  carrier  B  holds  remainder  of  ship- 
ment and  revenue  waybill.  The  waybill  belongs  to  desti- 
nation carrier  B  which  should  collect  all  charges  and  adjust 
with  destination  carrier  A  on  basis  of  weight  transported 
by  each. 

39.  Tracing  Waybills  Improperly  Reported.     The  way- 
billing  or  intermediate    carrier  shall    send  to    the    settling 
carrier    a  statement   of   differences,  R.  A.  O.  A.    Standard 
Form  No.  108,  for  each  waybill  reported,  which  cannot  be 
located  in  the  records  of  the  carrier  to  which  reported. 

40.  When  the  settling  carrier  finds  a  waybill  has  been 
improperly  reported,  it  shall  return  the  statement  of  dif- 
ferences   showing    the    correct    waybill    reference    or    the 
month's   correction  account   in   which   adjustment   has   been 
or  will  be  made. 

41.  Tracing  Unreported  Waybills.     After  the  accounts 
for   the   current   and   two    succeeding   months    have   been 
checked,  waybills  not  reported  by  destination  carriers  must 
be  immediately  traced  for  by  waybilling  and  intermediate 
carriers,  a  separate  tracer,  R.  A.  O.  A.  Standard  Form  No. 
144,  to  be  used  for  each  waybill.     Two  copies  of  the  way- 
bill shall  accompany  the  first  tracer  of  waybilling  carriers. 
No  copies  of  waybill  shall  be  required  with  first  tracer  of 
intermediate  carriers.     In  the  event  intermediate  carrier's 
tracer  is  returned  by  waybill  destination  carrier  with  ad- 
vice of  no  record  of  waybill,  the  tracer  with  all  papers  at- 
tached shall  be  sent  to  the  waybilling  carrier.     If  the  way- 
bill has  been  reported,  the  waybilling  carrier  will  advise  the 
tracing  carrier  the  month's  account  in  which  settled,  the 
name  of  the  settling  carrier,  the  name  of  the  destination 


1'REIGH  T— MAN  DA  TORY  37 

station  and  the  names  of  carriers  to  which  intermediate 
revenue  was  allowed  in  the  event  that  the  tracing  carrier  is 
not  included  in  the  settlement.  If  the  waybill  has  not  been 
settled  with  waybilling  carrier  it  shall  return  the  papers  to 
the  intermediate  tracing  carrier,  accompanied  by  two  copies 
of  the  waybill  and  reference  to  waybilling  carrier's  tracing 
file. 

42.  When  the  freight  has  been  received  at  destination 
by  the  carrier  addressed,  the  tracer  must  be  returned  to  the 
issuing  carrier,  showing  the  month's  account  in  which  the 
waybill  has  been  or  will  be  reported. 

43.  When   carload   shipments  are   short  at  destination, 
the  tracer  with  all  papers  attached  must  be  promptly  re- 
turned to  the  issuing  carrier,  with  advice  to  that  effect,  and 
no  report  made  of  the  waybill.     However,  if  delivery  of 
the  freight  at  the  junction  be  established,  the  waybill  must 
be  reported,  except  that  in  case  the  carrier  traced  can  show 
delivery  to  another  carrier  for  road  haul  service  the  tracer 
should  be  returned  with  such  advice. 

44.  Unless  previously   reported   waybills   covering   less 
than  carload  shipments  waybilled  to  points  on  line  of  car- 
rier to  which  tracers  are  sent  shall  be  reported  immediately 
upon  receipt  of  tracers,  regardless  of  whether  or  not  de- 
livery at  the    junction,  of    either  the    original  waybill    or 
freight,  has  been  established.     The  accounting  department 
of  carrier  traced  should  have  its  agent  proceed  in  accord- 
ance with  Rule  37  before  returning  the  papers. 

45.  Responsibility  for  Promptly  Tracing  for  Unreported 
Waybills.     The  responsibility  for  properly  accounting  for 
interline  waybills  rests  primarily  upon  the  settling  carrier, 
but  the  waybilling  and  intermediate  carriers  shall  share  the 
responsibility  to  the  extent  of  their  revenues,  if  they  do  not 
promptly  trace  for  unreported  waybills  as  provided  in  Rules 
41  to  44  inclusive,  and  Rules  46  and  47. 

46.  When  either  a  waybilling    or    intermediate    carrier 
fails  to  trace  for  unreported  waybills  within  six  (6)  months 
from  date  of  issue,  such  carrier  or  carriers  shall  be  held 
responsible  on  a  revenue  basis  with  the  waybill  destination 


38  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

carrier  for  any  loss  of  revenue  that  may  result  from  failure 
to  report  the  waybill  from  any  cause.  If  destination  carrier 
has  been  traced  by  one  of  the  interested  carriers  within 
time  prescribed  the  destination  carrier  shall  assume  all 
losses  and  other  interested  carriers  be  allowed  their  full 
revenue. 

47.  When  freight  covered  by  an  interline  waybill  has 
been  destroyed  by  fire,  wreck,  or  otherwise,  on  the  line  of 
an  intermediate  carrier,  or  if  delivery  of  a  waybill  and  ship- 
ment has  been  shown  to  an  intermediate  carrier  and  such 
carrier  is  unable  to  show  delivery  to  its  next  connection, 
the  waybill  shall  be  reported  by  the  intermediate  carrier 
and  waybill  correction  issued  accordingly.    Such  carrier,  in 
making  settlement  shall  apportion  revenue  to  carriers  that 
have  performed  service  on  basis  of  rates  and  divisions  to 
original  point  of  destination. 

48.  Divisions   Not  Furnished.     When  waybills  are   re- 
ceived by  destination  carriers,  moving  under  through  rates 
for  which  divisions  have  not  been  furnished  by  the  traffic 
departments,  such  waybills  shall  be  reported  in  current  in- 
terline freight  settlement  and  the  revenue  apportioned  be- 
tween the  carriers  interested  on  a  reasonable  basis  pending 
adjustment  when  correct  divisions  are  ascertained. 

49.  Procedure  for  Changing  the  Rules.     Any  member  of 
the  Association  may  take  up  with  the  Secretary  any  specific 
suggestions  for  adding  to  or  amending  these  rules.     Such 
communication    shall    be    referred    to    the    Committee    on 
Freight  Accounts  for  consideration  and  report  to  the  Asso- 
ciation. 

50.  Procedure   in   Disagreements.     When   any   member 
of  this  Association  disagrees  with  another  member  as  to  the 
interpretation  or  application  of  a  mandatory  rule,  and  can- 
not settle  his  dispute  by  ordinary  methods,  he  may  submit 
his  case  to  the   Interline   Freight  Accounting  Arbitration 
Committee  for  a  ruling,  and  the  decision  of  the  majority  of 
the  Arbitration  Committee  shall  be  binding  on  the  parties 
involved. 


FREIGHT— MANDATORY  39 

51.  Interline   Freight  Accounting  Arbitration   Commit- 
tee.    This  Committee  shall  consist  of  three  members  di- 
rectly in  charge  of  freight  accounting,  one  member  from  the 
eastern  territory,  one  member  from  the  western  territory, 
and  one  member  from  the  southern  territory.     Such  Com- 
mittee shall  be  appointed  by  the  President  after  each  annual 
meeting  and  shall  serve  until  the  next  annual  meeting. 

52.  Substitute  in  Case  of  Interest.     If  any  member  of 
the   Interline   Freight   Accounting   Arbitration   Committee 
shall  be  interested  in  any  question  referred  to  such  Com- 
mittee, or  shall  for  any  other  reason  be  unable  to  serve,  the 
President  shall  appoint  disinterested  members  of  the  Asso- 
ciation eligible  as  substitutes  for  those  interested  or  unable 
to  serve.     If  the  interest  of  the  President  in  the  specific 
case  is  such  as  to  disqualify  him  for  making  the  appoint- 
ment, then  the  appointment  of  a  disinterested  member  shall 
be  made  by  the  First  Vice  President,  or  if  the  first  Vice 
President  be  unable  to  serve  for  the  same  or  any  other  rea- 
son, then  the    appointment  shall    be  made  by  the    Second 
Vice  President. 

53.  Completing      Arbitration      Work.     The      Interline 
Freight    Accounting    Arbitration    Committee    shall    have 
thirty  days,  in  addition  to  its  regular  term  of  service,  in 
which  to  complete  the  arbitration  of  such  matters  as  have 
been  submitted  to  it  by  the  Secretary  prior  to  the  annual 
meeting. 

54.  Duties  of  Interline  Freight  Accounting  Arbitration 
Committee.     This  Committee  shall  consider  and  act  upon 
all   matters   involving   interpretation   of   the   R.   A.    O.   A. 
Mandatory     Interline     Freight    Accounting    Rules     (except 
rules  governing  overcharge  and  agency  relief  claims)   and 
involving  disputes  arising  out  of  the  application  of  such 
rules. 

55.  No  Equity  Powers.     The  Interline  Freight  Account- 
ing Arbitration   Committee  shall  have  no   equity  powers, 
but  shall  decide  upon  the  evidence  contained  in  the  papers. 
In  giving  decisions  or  awards  the  Arbitrators  shall  give  de- 


40  A'.  A.  O.  A.  1921  SYNOPSIS— FRHICIIT 

cision  on  each  and  every  question  submitted  and  such  de- 
cision shall  be  explicit  and  consistent  so  that  it  may  be 
carried  out. 

56.  No  Cause  of  Action.     When  no  cause  of  action  lies 
under  the  rules,  the  Interline  Freight  Accounting  Arbitra- 
tion Committee  shall  so  decide.     In  such  cases,  the  $10.00 
Arbitration  Fee  shall  be  charged  to  the  carrier  or  carriers 
arbitrating  without  cause. 

57.  Statements    to    Be    Submitted.      A    comprehensive 
statement  based  upon  the  evidence  in  the  papers  shall  be 
made  and  the  points  upon  which  a  decision  is  desired  shall 
be  definitely  stated.     This  shall  be  done  over  the  personal 
signature  of  the  officer  directly  in  charge  of  interline  freight 
accounts   of   the  carrier    desiring   arbitration.     All    papers 
shall  then  be  forwarded  to  other  interested  carriers  for  them 
to  attach  similar  statements.     A  copy  of  letter  of  trans- 
mittal  shall  be  sent  to  each  carrier  which  handled  the  file. 

58.  Numbering  Papers.     Each  paper  included  in  the  file 
shall  be  numbered  in  the  upper  right  corner  by  the  carrier 
submitting  for  arbitration,  commencing  with  number  one 
on  the  first  paper  at  the  bottom  of  the  file. 

59.  Communication    Between    Interested    Carrier    and 
Arbitrators    Prohibited.     No    direct    communication,    oral, 
written,  or  printed,  shall  be  allowed  between  members  in- 
terested in  an  arbitration  before,  during,  dr  after  such  arbi- 
tration, and  any  member  of  the  Interline  Freight  Account- 
ing Arbitration  Committee  in  connection  with  such  arbitra- 
tion save  and  except  as  herein  made  and  provided.     Any 
necessary   communication   for   a  proper   purpose   shall   be 
made  through  the  Secretary,  and  when  he  is  in  doubt  as  to 
the  propriety  thereof,  he  shall  refer  the  matter  to  the  Presi- 
dent and  be  guided  by  his  decision. 

60.  Carrier  Refusing  to  Submit  Statement  Not  Released. 
In  the  event  of  any  carrier  refusing  to  present  a  statement 
of  its  case,  such  refusal  must  be  made  in  writing  over  the 
personal  signature  of  the  officer  directly  in  charge  of  inter- 
line freight  accounts.     Such  refusal  to  present  its  statement 


l<'klil<JHT— MANDATORY  41 

or  argument  shall  not  release  any  carrier  from  its  obliga- 
tion under  the  decision  of  a  majority  of  the  Arbitration 
Committee. 

61.  Preferred   Attention    Required.     When   papers    are 
submitted  as  provided  herein,  they  shall  receive  preferred 
attention  by  each  carrier,  thirty  days  being  allowed  each 
carrier  in  which  to  prepare  brief  and  forward  its  argument 
and  papers. 

62.  Papers  Returned  to  Carrier  Requesting  Arbitration. 
When  all  carriers  interested  have  stated  their  case  or  re- 
fused to  do  so,  the  papers    shall  be    returned  by  the    last 
carrier  to  the  carrier  requesting  arbitration,  which  carrier 
shall  then  forward  the  papers  at  once  to  the  Secretary,  first 
ascertaining  that  all  rule  requirements  have  been  complied 
with  and   that   the  papers   are   in  as  neat   a   condition   as 
possible. 

63.  Method    of    Forwarding    Papers.     All     arbitration 
papers  shall  be  forwarded  by  express,  registered  postal  mail, 
or   registered    railroad   mail.     The    carrier    forwarding   the 
papers  shall  prepay  all  necessary  charges. 

64.  Arbitration  Fee.     A  fee  of  $10.00  shall  be  charged 
for  each  arbitration,  such  fee  to  be  advanced  by  the  carrier 
asking    arbitration,    and    must    accompany    papers    to    the 
Secretary  of  the  Association. 

65.  Arbitration  Fund;  How  Disposed  Of.     All  fees  re- 
ceived for  arbitration  shall  be  kept  by  the  Secretary  of  the 
Association  in  a  separate  fund.     $1.00  of  the  fee  for  each 
arbitration  shall  be  credited  to  the  general  fund  of  the  Asso- 
ciation, and  $3.00  for  each  arbitration  participated   in  by 
them  shall  be  paid  to  each  member  of  the  Arbitration  Com- 
mittee, at  the  expiration  of  their  term  of  office. 

66.  Procedure  of  Committee,  Etc.     When  the  foregoing 
requirements  have  been  compiled   with   (as  to  which  the 
Secretary  of  the  Association  shall  be  the  judge)  the  Secre- 
tary shall  attach  his  acknowledgment  of  the  arbitration  fee 
and  forward  the  papers  to  a  member  of  the  Interline  Freight 
Accounting  Arbitration  Committee,  not  the  Chairman,  who 


42  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

shall  render  his  decision  in  the  case,  and  forward  the  papers 
with  his  decision  to  the  other  member  of  the  Arbitration 
Committee,  not  the  Chairman,  who  shall  render  his  decision 
and  forward  his  decision  and  all  papers  to  the  Chairman. 
The  Chairman  shall  render  his  decision  and  forward  the 
decision  of  the  Arbitration  Committee,  together  with  all 
papers,  to  the  Secretary,  who  shall  return  all  the  papers  to- 
gether with  the  decision  rendered  by  the  Arbitration  Com- 
mittee to  the  carrier  from  whom  he  received  them  origi- 
nally. Each  member  of  the  Arbitration  Committee  shall 
send  to  the  Secretary,  a  carbon  of  his  letter  of  transmittal 
to  the  next  member  of  the  Committee.  The  Secretary  shall 
notify  each  carrier  interested  the  result  of  the  decision  of 
the  Interline  Freight  Accounting  Arbitration  Committee. 

67.  Arbitration    Fee;    How    Apportioned.     The    charge 
for  arbitration  shall  be  borne  by   the  carrier   or   carriers 
against  which  the  decision  is  given,  and  shall  be  appor- 
tioned   by  the    Interline    Freight    Accounting    Arbitration 
Committee  at  the  time  decision  is  rendered.     The  adjust- 
ment to  be  made  by  the  rendition  of  bill  against  the  carrier 
from  whom  due. 

68.  Declining  to  Comply  with  Rules.     When  a  member 
of  this  Association  declines  to  comply  with  the  decision  of 
the   Arbitration    Committee,    or    states    in    writing    that   a 
mandatory   rule,   not   involving   a   question   of   interpretation, 
will  not  be  complied  with,  the  case  may  be  reported  to  the 
Secretary,  who  shall  notify  the  chief  accounting  officers  of 
roads  interested  of  his  intention  to  place  the  facts  before 
the   members   of   the   Association,   and   failing   to   receive, 
within  thirty  days,  advice  that  this  rule  will  be  complied 
with,  shall  so  arrange 

Note — The  R.  A.  O.  A.  Standard  Forms  listed  in  Rule  3,  are  shown 
on  pages  101  to  154  of  this  book. 


FREIGHT— RECOMMENDATORY 


REFRIGERATION   CHARGES  PROVIDED   FOR  BY 
J.  E.  FAIRBANKS'  PROTECTIVE  TARIFF  NO.  1 

The  Railway  Accounting  Officers  Association  has  adopted 
the  following  in  connection  with  uniform  accounting  methods, 
relating  to  refrigeration  and  icing  charges,  covered  by  J.  E. 
Fairbanks'  Protective  Tariff  No.  1 : 

69.  In  cases  where  stated   refrigeration   is  assessed   at 
waybilling  point,  the  refrigeration  charges  to  be  shown  in 
the   "Freight"   column    on    waybill    with    notation    to    the 
left  "Stated  Refrigeration  Due  -  "  and  in  "Description  of 
Articles   and    Marks"   column,    the    notation    "Make    Bills 

Against  for  Reicing  as  per  Rule  No.  238,  Fairbanks' 

Protective  Tariff  No.  1." 

70.  Where  cars  are  placed  under  refrigeration  in  transit, 
the    stated    refrigeration    to    be    shown    in    the    "Freight" 
column  of  waybill  on  which  the  shipment  moves,  and  notations 
made  on  waybill,  "Car  placed  under  ice  at  -          -  station, 
stated  refrigeration  charges  due  -       — ."    To  illustrate:  If  a 
car   originating  on   the   Southern   Pacific   is   placed   under 
refrigeration   at   Council   Bluffs,    la.    (C.    B.    &   O.    R.    R.), 
the  following  notation  to  appear  on  Southern  Pacific  way- 
bill :      "Car   placed   under   ice   at   Council    Bluffs.      Stated 
Refrigeration  Due  C.  B.  &  Q.  R.  R."  and  further  notation 
provided  in  paragraph  No.  69:     "Make  Bills  against  C.  B. 
&  Q.  R.  R.  for  Reicing  as  per  Rule  No.  238,  Fairbanks' 
Protective  Tariff  No.  1." 

71.  Where  agreements  are  made  between -carriers  and 
car  lines  whereby  these  payments  are  to  be  made  direct 
to  car  lines  and  voucher  for  icing  rendered  against  them, 
the  name  of  car  line  can  be  shown  in  blank  space  as  pro- 
vided in  paragraphs  69  and  70. 

72.  In  order  that  accounting  officers  may  have  a  com- 

43 


44  R.  A.  O.  'A.  1921  SYNOPSIS— FREIGHT 

plete  record  of  refrigeration  due  their  line  where  cars  are 
put  under  refrigeration  at  intermediate  points,  it  is  sug- 
gested that  special  report  be  rendered  to  accounting  officers 
at  such  points. 

While  the  above  recommendations  do  not  harmonize  with 
paragraph  12  of  the  R.  A.  O.  A.  1920  Synopsis,  the  Asso- 
ciation is  of  the  opinion  that  in  these  particular  cases  ex- 
ceptions should  be  made,  as  it  would  be  impossible  to  have 
"Advances  only"  waybills  made  as  provided  in  paragraph 
12  of  the  R.  A.  O.  A.  1920  Synopsis  and  obviate  the  neces- 
sity for  matching  these  advances  only  waybills  with  reve- 
nue waybills  at  destination.  Further,  it  would  give  the 
destination  line  a  complete  record,  showing  the  refrigera- 
tion due  the  railroad  or  car  line  as  an  arbitrary  when  set- 
tling the  waybill. 

U-nless  uniformity  is  followed  by  the  lines  in  handling 
refrigeration  and  icing  charges  as  outlined  above,  con- 
fusion will  undoubtedly  exist.  It  is,  therefore,  suggested 
that  the  recommendations  be  adopted  by  all  interested 
lines. 

R.  A.  O.  A.  PLAN  OF  JUNCTION  FREIGHT 
SETTLEMENTS 

73.  Forms.     The  following  R.  A.  O.  A.  standard  forms 
should  be  used  under  this  plan: 

117.  Junction  Settlement  Certificate. 

118.  Notice  of  Undercharge  in  Advances. 
161.     Freight  Bill. 

156.     Junction  Settlement  Sh-eet. 

74.  Waybills.     All  waybills  made  to  junction  station  for 
freight  to  be  delivered  to  connections,  as  well  as  interline 
waybills  made  to  points  beyond  with  provision  for  junction 
settlements  en  route,  should  be  handled  under  this  plan. 

75.  Transfer   Freight   Bills.     Freight   delivered   to   con- 
nections subject  to  junction  settlement  shall  be  accompanied  by 
a   transfer    freight  bill,    R.   A.    O.   A.    Standard    Form    161, 
rendered  in  duplicate  by  the  carbon  process.     A  thorough 
revision  of  transfer  freight  bills  at  junction  points  should 


FREIGHT— RECOMMBNDA  TORY  45 

be  made,  and  every  effort  made  to  have  them  correct  before 
rebilling.  The  carrier  receiving  the  freight  and  transfer 
freight  bill  shall  promptly  check  the  freight,  sign  the  dupli- 
cate freight  bill,  if  correct,  and  return  the  latter  to  deliver- 
ing carrier  as  an  acknowledgment  of  receipt  of  the  freight 
and  an  acceptance  of  the  transfer  freight  Sill  for  settlement. 

76.  Prepayments  at  Junctions.     In  the  settlement  of  in- 
terchange  freight   traffic,   prepayments  at  junction   points 
should  be  treated  in  the  same  manner  as  if  the  shipments 
were  billed  collect,  i.  e.,  receiving  agent  should  credit  the 
delivering  agent  for  the  entire  proportions  of  freight  and 
advances  up  to  his  station,  and  accept  credit  for  the  entire 
amount  of  prepaid  as  billed.     When  freight  which  has  been 
prepaid  at  point  of  origin,  either  wholly  or  in  part,  is  re- 
billed  from  a  junction  point,  the  rebilling  agent  shall  show 
all  charges  up  to  the  rebilling  station  as  "Advances"  and 
the  total  amount  of  the  prepayment  as  "Prepaid."     Prepaid 
charges  may  be  increased  only  upon  authority  of  the  carrier 
issuing  the  transfer  freight  bill. 

77.  Corrections.     Errors   in    transfer    freight   bills    that 
have  not  been  signed  and  returned  by  the  agent  of  the  out- 
bound carrier  shall  be  adjusted  regardless  of  the  amount. 

78.  Errors  arising  from  incorrect  changes  made  in  trans- 
fer freight  bills  by  the  agent  of  the  outbound  carrier  shall, 
upon  demand  of  the  agent  of  the  inbound  carrier,  be  ad- 
justed regardless  of  the  amount. 

79.  Errors  in  transfer  freight  bills  that  have  been  signed 
and   returned,  except  errors   caused   by   incorrect   changes 
made   by  the  agent  of   the   outbound  carrier,    shall  be   ad- 
justed only  when  they  amount  to  one  dollar  ($1.00)  or  more. 
In  the  event  there  are  two  or  more  unsettled  corrections  af- 
fecting the  same  freight  bill  which,  when  united,  make  a 
net  difference  of  one  dollar  ($1.00)  or  more,  correct  transfer 
freight  bill  for  the  amount  of  the  net  difference  shall  be 
rendered  and  adjusted.     This  minimum  does  not  relate  to 
settlements  with  shippers  or  consignees,  nor  in  any  way 
affect  the  integrity  of  the  rate. 

80.  All  corrections,  including  those   based   on  joint  or 


46  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

local  rates,  miscellaneous  transportation  charges,  weight, 
etc.,  shall  be  accepted  by  junction  agents  at  any  time  before 
or  after  the  month's  account  has  been  closed,  and  included 
in  current  settlements;  provided,  however,  that  when  it  is 
impossible  for  destination  carrier  to  detect  undercharges  by 
a  proper  revision  of  waybills  or  junction  transfer,  and  such 
undercharges  are  uncollectible,  they  shall  be  borne  by  the 
carrier  at  fault  and  adjusted  in  accordance  with  the  R.  A. 
O.  A.  Overcharge  Claim  Rules. 

81.  Junction  Settlement  Sheet.     Each  carrier  shall  pre- 
pare a  junction  settlement  sheet,  R.  A.  O.  A.  Standard  Form 
156,  for  the  settlement  period,  embracing  all  freight  bills 
delivered  or  received,  as  may  be  agreed  upon. 

82.  The  junction  settlement  sheet  shall  be  made  in  dupli- 
cate, both  the  original  and  duplicate  to  be  signed  by  the 
agent  of  the  issuing  carrier,  and  sent  to  the  agent  of  the 
other  carrier.     The  latter  will  retain  the  duplicate  and  re- 
turn the  original  to  the  issuing  agent. 

83.  Summary.     After   the   exchange  of  junction   settle- 
ment sheets,  each  agent  shall  make  a  summary,  R.  A.  O.  A. 
Standard   Form    117,  and   show   the   net  balance   due   the 
creditor  carrier.     The  summary  shall  be  certified  by  both 
agents  and  a  copy  retained  by  each. 

84.  At  large  junction  and  terminal  points  carriers  may 
settle  periodically  on  junction  settlement  sheet,  R.  A.  O.  A/ 
Standard  Form  156,  embracing  all  freight  bills,  either  de- 
livered or  received,  as  may  be  agreed  upon,  the  money  pay- 
ment to  be  the  balance  between  the  total  "Advances"  and 
total  "Prepaid"  thereon.     When  settlements  are  made  un- 
der this  paragraph  the  summary  R.  A.  O.  A.  Standard  Form 
117,  provided  for  in  paragraph  83  need  not  be  used. 

85.  Settlements.     Settlements    shall    be    made    periodi- 
cally, as  may  be  agreed,  either  by  cash  or  draft. 

86.  Junction  Agents  to  Accept  Transfer  Freight  Bills  for 
Short   Freight.     An   interline   waybill   with   provision   for 
junction  settlement,  or  a  transfer  freight  bill,  for  less  than 
carload  freight  short  at  an  intermediate  junction,  shall  be 
promptly  passed  to  and  accepted  by  the  receiving  carrier 


FREIGHT— RECOMMENDATORY  47 

and  settlement  of  the  charges  accomplished  between  the 
agents. 

87.  Retailing  for  Short  Freight.     The  freight  described 
on  the  transfer  freight  bill  shall  be  rewaybilled  at  once  by 
the  receiving  carrier,  with  full  charges,  to  the  destination 
shown  on  the  transfer  freight  bill  and  the  agent  at  destina- 
tion shall  take  the  waybill  into  account. 

88.  Matching    Waybills    and    Freight    at    Destination. 
When  the  destination  of  short  freight  is  a  station  on  the 
line  of  two  or  more  carriers,  the  agent  of  the  Carrier  via 
which  the  shipment  is  routed,  who  holds  the  waybill,  shall 
advise  the  agents  of  the  other  carriers  of  the  shortage, 
giving  a  description  of  the  freight.    The  other  agents  should 
carefully  examine  "their   records  and  warehouses.     If   the 
freight  is  found  to  be  on  hand,  it  shall  be  turned  over  to 
the  carrier  holding  the  waybill.     If  it  has  been  received  and 
delivered,  the  charges  shall  be  turned  over  to  said  carrier. 
Provided,  however,  that  when  a  carrier  transports  an  entire 
shipment  which  is  astray,  and  that  weighs  5,000  pounds  or 
more,  the  carrier  holding  the  revenue  waybill  shall  sur- 
render   it    to    the    carrier    performing    the    transportation 
service.     In  the  event  the  shipment  (5,000  pounds  or  more; 
is  only  a  part  of  a  consignment,  the  remainder  thereof  hav- 
ing been  handled  by  the  carrier  holding  the  revenue  way- 
bill, the  carrier  transporting  the  astray  portion  of  the  ship- 
ment shall,  on  an  order  from  the  carrier  holding  the  revenue 
waybill,  effect  delivery  to  the  consignee  without  charges. 
The  revenue  on  the  entire  shipment  shall  be  apportioned  be- 
tween the    interested  carriers  on  the    basis  of  the    weight 
handled  by  each.     Provided  further,  that  when  a  carrier 
transports  a  car  containing  1.  c.  1.  astray  freight  weighing 
5,000  pounds  or  more,  the  carrier  holding  the  revenue  way- 
bills  shall  surrender   them   to   the   carrier  performing   the 
transportation   service   subject   to   foregoing  provisions   of 
this  paragraph. 

After  the  collection  of  charges  from  consignee  by  the  car- 
rier making  delivery  of  freight  received  on  astray  freight 


48  .       A\  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

waybill,  any  subsequent  adjustment  of  charges  with  con- 
signee shall  be  accomplished  by  such  carrier. 

89.  The  following  examples  illustrate  doubtfu-l  points 
arising  in  the  application  of  the  principles  embodied  in  the 
preceding  recommendations,  viz. : 

Example  1.  Destination  carrier  A  receives  both  the  ship- 
ment and  the  original  waybill ;  the  waybill  is  routed  via  the 
destination  carrier  B.  Both  the  waybill  and  the  revenue 
in  this  case  belong  to  A. 

Example  2.  Destination  carrier  A  receives  the  shipment; 
destination  carrier  B  receives  the  original  waybill ;  the 
waybill  is  routed  via  A.  Both  the  waybill  and  the  revenue 
belong  to  A. 

Example  3.  Destination  carrier  A  receives  and  delivers 
a  shipment  on  a  copy  of  the  original  waybill  routed  via 
destination  carrier  B ;  the  original  waybill  cannot  be  found. 
The  revenue  and  the  waybill  both  belong  to  A. 

Example  4.  An  intermediate  carrier  C  transports  a  car 
of  1.  c.  1.  freight  on  a  non-revenue  waybill ;  intermediate  car- 
rier D  via  which  the  shipments  are  routed,  receives  the 
revenue  waybills.  The  revenue,  when  the  freight  weighs 
5,000  pounds  or  more,  belongs  to  C ;  but  when  it  weighs 
less  than  5,000  pounds,  the  revenue  belongs  to  D. 

Example  5.  An  intermediate  carrier  C  transports  an 
1.  c.  1.  shipment  accompanied  by  the  original  waybill.  The 
waybill  is  routed  all  the  way  via  the  destination  carrier  D. 
Carrier  C  should  receive  its  proportion  of  the  revenue. 

Example  6.  An  intermediate  carrier  C  transports  an 
1.  c.  1.  shipment  accompanied  by  the  original  waybill.  The 
waybill  is  routed  via  intermediate  carrier  D.  The  inter- 
mediate revenue  belongs  to  C. 

Example  7.  Destination  carrier  A  receives  shipment 
weighing  5,000  pounds  or  more,  which  is  only  a  part  of  con- 
signment; destination  carrier  B  holds  remainder  of  ship- 
ment and  revenue  waybill.  The  waybill  belongs  to  desti- 
nation carrier  B,  which  should  collect  all  charges  and  adjust 
with  destination  carrier  A  on  basis  of  weight  transported 
by  each. 


I'REIGH  T— RECOMMEND  A  TOR  1  49 

90.  Agents'  Relief  Claims.     Agents'  relief  claims,  cov- 
ering charges  for  freight  short  at  destination,  the  transfer 
freight  bills  for  which  have  been  accepted  from  connecting 
carriers  without  the  freight  and  settled  in  junction  account, 
shall  be  adjusted  in  accordance  with  the  rules  of  the  Rail- 
way Accounting   Officers   Association.     Carriers   may,   by 
agreement,  waive  the  established  minimum  on  this  class  of 
claims. 

DISCONTINUING  THE  USE  OF  FRACTIONS  IN 
ESTABLISHING  RATES 

91.  The   interest   and   cooperation    of    the    traffic   depart- 
ments should  be  enlisted  in  the  matter  of  eliminating,  so 
far  as  reasonably  possible,  the  use  of  fractions  in  establish- 
ing new  rates  and  in  rates  already  established. 

92.  Fractions   in   rates    cause   additional    labor    to    the 
agency   forces   and    in    the   accounting   department;    also, 
fractions  increase  the  possibility  of  error,  and  to  that  ex- 
tent are  the  cause  of  overcharges  and  undercharges. 

93.  When  rates  are  stated  in  fractions,  the  opportunities 
for  wrong  "pointing  off"  by  billing  clerks  are  enhanced, 
and  the  possibilities  for  wrong  extensions  are  multiplied. 

94.  The  use  of  fractions  in  rates  (as  against  stating  the 
rates  in  even  dollars  and  cents)  necessitates  an  additional 
multiplication  every  time  each  such  fractional  rate  is  used 
in  connection  with  dividing  revenue  among  the  interested 
carriers. 

CHARGES  FOR  PORTABLE  HEATERS 

95.  Charges  for  portable  heaters  should  not  be  included 
on  waybills  as  advances. 

96.  The  protection  of  the  carrier's  interest  in  connection 
with  the  handling  of  these  heaters  is  an  operating  proposi- 
tion. 


50  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

R.  A.  O.  A.  PLAN  OF  STATION  FREIGHT 
ACCOUNTS 

97.  Railroad  accounting  work  is  becoming  more  exact- 
ing because  of  the  increasing  demands  for  closer  supervision 
of  agency  accounts  to  insure  protection  of  carriers  and  their 
patrons,  and  for  more  extensive  and  comprehensive  statis- 
tics on  the  part  of  carriers  as  well  as  state  and  federal  gov- 
ernments.    The  accounting  methods  of  today  are  the  result 
of  developments  along  lines  of  greater  efficiency,  and  the 
successful  application  of  mechanical  devices.     The  render- 
ing of  daily   reports   of  waybills   forwarded   and   received 
places  the  accounting  department  in  continuous  touch  with 
the  agents'  accounts,  and  thereby  should  preclude  dilatory 
practices  at  the  agencies.  jcThe  daily  system  of  reporting 
waybills  permits  the  writing  at  bne  operation  of  the  station 
register  and  daily  report,  thereby  minimizing  the  work  and 
increasing  the  efficiency  at  the  agency.     The  daily  system 
distributes  evenly  the  work  at  the  stations,  eliminates  peri- 
odical congestions,  permits  a  close  supervision  by  agents  of 
all  their  work,  aids  agents  in  arriving  at  daily  and  monthly 
balances,  lessens  the  work  of  traveling  auditors  and  permits 
the  accounting  department  to  advance  accounting  and  sta- 
tistical work,  and  close  the  monthly  account  at  an  early 
date.     It  is,  therefore,  the  sense  of  this  Association  that 
station  freight  accounts  can  be  audited  and  statistics  com- 
piled with  greater  efficiency  both  at  stations  and  in  the  ac- 
counting department  through  the  medium  of  a  daily  sys- 
tem of  station  freight  accounts,  and  to  a  still  greater  degree 
with  the  assistance  of  mechanical  devices. 

98.  The  daily  system  of  freight  accounts  contemplates 
the  rendition  to  the  accounting  department  of  daily  reports 
of  waybills  issued   and   received.     Daily    reports   are   also 
used  by  some  carriers  in  the  preparation  of  statistical  de- 
tail and  special  statements,  and  when  so  used,  forms  may 
be  provided  with  such  additional  columns  as  may  be  neces- 
sary to  record  the  data  required.     All  carriers  do  not  com- 
pile statistical  detail  and  special  statements  from  the  daily 


FREIGHT— RECOMMENDATORY  .    51 

reports.  It  is,  therefore,  the  sense  of  this  Association  that 
it  is  inadvisable  to  recommend  forms  for  daily  reports  on 
which  provision  is  made  for  recording  other  than  account- 
ing detail,  but  it  is  suggested  that  those  carriers  which  also 
use  daily  reports  for  statistical  purposes,  provide  additional 
columns  on  trie  forms  recommended  as  will  meet  their  re- 
quirements. 

99.  The  Association  recommends  the  use  of  the  follow- 
ing R.  A.  O.  A.  Standard  Forms  which  allow  sufficient 
elasticity  to  enable  advantageous  use  of  them  in  connec- 
tion with  monthly  system  of  accounting: 

No.  116.     Monthly  Summary  of  Daily  Reports  of  Way- 
bills Received  and  Forwarded. 

No.  119.     Junction  Passing  Report  of  Interline  Waybills. 

No.  150.     Daily  Report  of  Local  Waybills  Forwarded. 

No.  151.     Daily  Report  of  Interline  Waybills  Forwarded. 

No.  152.     Daily  Report  of  Local  Waybills  Received. 

No.  153.     Daily  Report  of  Interline  Waybills  Received. 

No.  157.     Report  of  Miscellaneous  Debits  and  Credits. 

No.  158.    Agency  Balance  Sheet. 

No.  160.     Agent's  Report  of  Drafts  Drawn. 

No.  166.     Deposit  Slip. 

Note. — Under  the  daily  system  of  freight  accounts,  the 
reports  and  station  register  may  be  made  at  one  writing  by 
use  of  carbon  sheets.  The  totals  of  the  first  waybill  re- 
ported are  entered  on  the  first  line  of  the  report,  and  the 
pro  number  and  other  detail  entered  in  the  columns  pro- 
vided in  the  register.  When  a  waybill  covers  more  than 
one  pro  number,  a  separate  line  in  the  register  is  used  for 
each  pro  number,  but  the  totals  only  of  the  waybill  are 
entered  on  the  report.  The  second  waybill  is  entered  on 
the  report  opposite  the  first  blank  line  in  the  register;  for 
example,  if  the  first  waybill  reported  covers  five  pros,  five 
lines  are  used  in  the  register  and  the  totals  of  the  second 
waybill  are  entered  on  line  six  of  the  report. 


52       .  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

R.  A.  O.  A.  PLAN  OF  SWITCHING  SETTLEMENTS 

100.  Definition  of  Terms.  Interline  switching. — Switch- 
ing in  which  two  or  more  carriers  are  interested. 

Transportation  carrier. — A  carrier  performing  a  transpor- 
tation service. 

Switching  Carrier. — A  carrier  performing  a  switching 
service. 

Outbound,  or  Forwarded. — Traffic  originating  on  the  line 
of  a  switching  carrier,  destined  to  a  point  outside  the 
switching  district  on  the  line  of  another  carrier. 

Inbound,  or  Received. — Traffic  originating  outside  the 
switching  district  on  the  line  of  a  carrier,  destined  to  a  point 
on  the  line  of  a  switching  carrier. 

Intermediate. — Traffic  interchanged  between  two  trans- 
portation carriers  via  the  line  of  one,  or  more  than  one 
switching  carrier. 

Inter-Terminal. — Traffic  moved  within  switching  dis- 
tricts by  two  or  more  switching  carriers. 

Interline  Switching  Waybills. — The  waybill  issued  for 
the  switch  movement  of  a  car,  and  to  be  used  as  the  basis  of 
settlement. 

101.  Fundamental    Principles.     Settlements    for    interline 
switching  may  be  made  through  accounting  departments  or 
junction  agents,  as  carriers  may  elect. 

102.  Transportation    carriers    shall    be    responsible    for 
issuing  bills  of  lading,  protecting  "Order"   consignments, 
and  the  securing  of  receipts  from  consignees;  also  for  the 
collection  of  charges  as  follows  : 

(a)  Transportation  revenue. 

(b)  Switching  and  other  charges  of  interested  carriers ; 
but  transportation  carriers  shall  not  be  responsible  for  the 
collection  of  charges,  other  than  switching,  accruing  on  the 
line  of  a  destination  switching  carrier. 

103.  In  inter-terminal  switching  movements,  the  initial 
carrier  will  be  considered  the  transportation  carrier,  and  the 
destination  carrier  the  switching  carrier. 

Note. — While  it  is  desirable  that  the  practice  in  this  re- 


FREIGHT— RECOMMENDATORY 


53 


spect  should  be  uniform  it  may  be  reversed  or  varied  from 
as  interested  carriers  elect. 

104.  Interline  switching  vaybills  shall  be  issued  as  fol- 
lows : 

(a)  On   Outbound   or   Forwarded   movements,   by   the 
initial  switching  carrier. 

(b)  On  Inbound  or  Received  movements,  by  the  trans- 
portation carrier. 

(c)  On   Intermediate  movements,  by  the  initial   trans- 
portation carrier. 

(d)  On  Inter-terminal  movements,  by  the  initial  switch- 
ing carrier. 

105.  Forms.     The  following  R.  A.  O.  A.  standard  forms 
should  be  used  under  this  plan : 

137.  Interline  Switching  Waybill. 

138.  Report    of    Interline    Switching'   Waybills    For- 
warded. 

139.  Report  of  Interline  Switching  Waybills  Received. 

106.  The  interline  switching  waybill  shall  consist  of  as 
many  parts  as  there  are  carriers  interested.     They  may  be 
bound  in  sets  or  book  form,  and  when  additional  copies  are 
required,  and  the  carbon  process  is  used,  extra  blanks  may 
be  inserted. 

Part  1 — For  use  of  the  issuing  carrier. 

Part  2 — For  the  use  of  yardmen  as  authority  for  the 
movement  of  the  car.  It  should  accompany  the  car  to 
switching  destination.  It  forms  the  basis  of  settlement  be- 
tween the  interested  carriers. 

107.  Interline    switching   waybills    should    be    consecu- 
tively numbered. 

108.  An  interline  switching  waybill  should  be  issued  for 
each  car  and  must  show  the  information  necessary  for  the 
movement,   the   switching   revenue   due   each    carrier,   and 
whether  "Prepaid"  or  "Collect." 

109.  The  forwarding  agent  shall  render  an  abstract  of 
interline  switching  waybills  issued,  R.  A.  O.  A.  Standard 
Form  138. 

110.  The  receiving  agent  shall  render  an  abstract  of  in- 


54  R.  A.  0.  A.  1921  SYNOPSIS— FREIGHT 

terline  switching  waybills  received,  R.  A.  O.  A.  Standard 
Form  139. 

111.  When   settlements   are   made   through   accounting 
departments,  the  receiving  carrier   shall   send  to  the  for- 
warding carrier  a  copy  of  the  received  abstract  showing  the 
revenue  accruing  to  each  carrier.     Intermediate  carriers,  if 
any,  shall  be  furnished  with  legible  copies. 

112.  Settlements  shall  be  made  on  the  abstracts  as  ren- 
dered and  discrepancies  adjusted   in  a   subsequent  settle- 
ment. 

113.  When  settlements  are  made  at  junction  stations  in- 
stead of  through  accounting  departments,  the  same  forms 
may  be  used  with  such  modifications  as  may  be  necessary. 

114.  Local  Switching.     It  is  not  considered  expedient  to 
recommend  a  plan  for  local  switching,  i.  e.,  switching  in 
which  but  one  carrier  is  interested,  as  it  is  believed  that  if 
such  a  plan  were  recommended  it  would  not  be  generally 
adopted,  for  the  reason  that  many  carriers  now  have  in  suc- 
cessful operation  their  own  individual  plans,  which  meet 
local  conditions.     It  is  suggested,  however,  that  the  forms 
of  switching  waybill  and  abstract  may,  with  slight  modifi- 
cations, be  used  for  this  purpose. 

115.  Absorbed    Switching    Charges.     When    absorbed 
switching  charges  are  to  be  prorated  between  carriers  in- 
terested in  the  freight  revenue,  by  mutual  agreement  they 
may  be  settled  through  interline  freight  account,  either  in 
current  settlement  or  through  correction  account,  as  agreed 
to  between  the  carriers  interested,  it  being  understood  that 
when  settlement  with  switching  roads  is  made  by  the  initial 
transportation  carrier,  the  correction  account  shall  be  made 
by  it. 

ASTRAY  AND  MISROUTED  FREIGHT 

116.  Definition  of  Astray  Freight.     Less  than   carload 
freight  which  is  marked  for  destination  and  which  has  be- 
come separated  from  the  regular  revenue  waybill. 

117.  Forms.     The  following  R.  A.  O.  A.  Standard  Form 
should  be  used  under  this  plan : 

100.     Astray  Freight  Waybill. 


FREIGH  T— RECOMMEND  A  T&R  Y  55 

118.  Waybilling  Astray  Less  Carload  Freight.     Astray 
less   carload   freight   shall   be   waybilled   through   without 
charges  to  marked  destination  from  any  station  or  agency, 
including  junction  points,  by  the  carrier  with  which  the 
freight  checks  over;  regardless  of  existing  interline  waybill- 
ing    arrangements.     When  -routing    is    marked    on    astray 
package,  the  astray  waybill  should  be  routed  via  route  cor- 
responding   with  markings    on    package,    whenever    prac- 
ticable.    When  it  is  impracticable  to  get  the  shipment  back 
into  the  route  via  which  it  is  marked  without  involving  a 
back  haul  or  delay  in  delivery  of  shipment  or  the  routing 
is  not  shown  on  the  package,  the  shipment  should  be  for- 
warded to  destination  via  the  most  direct  route. 

119.  When  carriers  desire  to  do  so,  a  carbon  copy  of  the 
astray  freight  waybill  may  be  used  as  an  "over"  report. 

120.  Settlements  for  Astray  Freight  Waybills.     Astray 
freight  waybills  without  charges,   should   be   reported   by 
destination  carrier,  giving  reference  to  revenue  billing  on 
the  abstract. 

121.  Should  it  become  necessary  to  make  delivery  to  con- 
signee  prior  to    the    receipt    of   revenue    waybill,    charges 
should  be  collected  from  point  of  origin  to  destination,  and 
pro-rated  between  the    carriers    interested   in  the    astray 
freight  waybill,  except  that,  when  the  bill  of  lading  shows 
full  prepayment,  charges  should  not  be  collected  but  refer- 
ence to  the  prepaid  bill  of  lading  should  be  shown  on  the 
abstract. 

122.  Upon   receipt   of   the   revenue   waybill,   correction 
should  be  issued  cancelling  the  charges  on  the  astray  freight 
waybill. 

123.  Definition  of  Misrouted  Freight.     Freight  which  is 
waybilled  to  an  erroneous  destination,  or  is  forwarded  with 
revenue  waybill  to  correct  destination  via  an  unauthorized 
route. 

124.  Settlements     for     Misrouted     Freight.      Waybills 
either  interline  or  local,  for  misrouted  freight  shall  be  taken 
into  account  based  on  the  rates  applicable  via  the  route  over 


so  K.  A.  o.  A.  1921  SYNOPSIS—FREIGHT 

which  the  shipments  moved,  and  settlements  shall  be  made 
between  interested  carriers  accordingly. 

125.  The  adjustment  of  differences  between  carriers,  re- 
sulting from  settlements  with  shippers  or  consignees,  shall 
be    made    through    bill    and    voucher    or    Freight    Claim 
channels. 

BILLS  OF  LADING 

126.  Uniform       Forms.     Uniform       bills       of       lading 
("Straight"  and  "Order")  have  been  recommended  by  the 
Interstate   Commerce   Commission.     These   forms   provide 
spaces  for  showing  advances  and  prepayment  and  carriers 
should  see  that  all  charges  accruing  up  to  and  including  the 
point  where  the  bill  of  lading  is  issued,  which  are 'to  follow 
to  destination,  and  the  amount  of  prepayment  by  shipper, 
are  shown  thereon  in  the  spaces  provided  therefor. 

127.  It  is  recommended  that  when  shippers'  forms  of 
bills  of  lading  are  accepted  they  should  conform  in  all  essen- 
tial particulars  to  the  uniform  bill  of  lading. 

128.  When  shipping  orders  and  straight  bills  of  lading 
are  prepared  at  the  same  time  by  the  carbon  process,  the 
shipping  order  should  be  on  top.     On  an  "order"  bill   of 
lading  the  number  of  packages  should  be  spelled  out,  as  well 
as  given  as  a  numeral. 

129.  Bills  of  lading  should  be  signed  only  by  an  agent  or 
bonded  employee,  and  carriers  should  exercise  care  in  po- 
licing the  endorsement  on  bills  of  lading. 

130.  Prepaid  Bills  of  Lading.     Traffic  associations  are 
requested  to  impress  upon  their  members  the  importance 
of  preparing  prepaid  shipping  orders  and  bills  of  lading  in 
such  manner  that  prepayment  of  freight  charges  shall  be 
distinctly  shown. 

131.  When  charges  are  not  collected  at  the  time  a  pre- 
paid bill  of  lading  is  issued,  to  protect  the  interests  of  all 
concerned,  the  issuing  agent  should  stamp  or  write,  and 
sign  the  following  notation  on  the  bill  of  lading: 

"The  charges  on  this  shipment  will  be  collected  from  the 
shipper  and  should  therefore  be  considered  prepaid. 
(Signed)  ,  Agent." 


FREIGHT— RECOMMENDATORY  57 

FREIGHT  BILL 

132.  Uniform  Blank.     The  form  of  freight  bill  recom- 
mended by  the  Railway  Accounting  Officers'  Association, 
R.  A.  O.  A.  Standard  Form  161,  may  be  printed  in  two  or 
more  parts  to  be  used  for  arrival  notice,  station  record,  de- 
livery receipt,  and  cashier's  memorandum. 

133.  Names  of  Stations  and  Signatures.     The  names  of 
stations  and  the  signatures  of  persons  authorized  to  receipt 
for  charges  should  be  written  in  full. 

134.  Miscellaneous    Charges.     Items    of    miscellaneous 
charges,  such  as  switching,  demurrage,  storage,  etc.,  should 
be  shown  separately  and  properly  described. 

135.  Receipts     for     Demurrage     Charges.     Only     one 
freight  bill  should  be  issued  for  each  shipment,  but  if,  after 
settlement,  demurrage  accrues,  it  may  be  covered  by  a  sepa- 
rate freight  bill. 

136.  Notations  When  Refund  Is  Made.     When  a  refund 
is  made,  either  the  original  freight  bill  must  be  taken  up 
and  a  new  one  issued  for  the  correct  amount  or  a  notation 
in  ink  made  across  the  face  of  the  original  freight  bill,  show- 
ing  the  amount   refunded    and    reason   therefor,   over    the 
signature  of  the  refunding  agent,  together  with  the  date  and 
name  of  station,  so  that  the  freight  bill  will  represent  the 
actual  amount  collected. 

137.  Prepaid  Freight  Bill.     R.  A.  O.  A.  Standard  Form 
No.   103   is   one   form  of  prepaid  freight  bill.     This   form, 
printed  on  light  weight  paper,   is  to   register  with   waybill 
forms  and  is  to  be  used  as  an  insert  at  the  time  waybill  is 
made.     The  form  may  be  printed  in  two  or  more  parts  to 
be  used  for  Cashier's   Record,  etc.     See  also  R.  A.   O.  A. 
Standard  Form  No.  162. 

GOVERNMENT  FREIGHT 

138.  Uniform  Classification.    The  adoption  of  a  uniform 
classification   for   Government   freight   would   greatly   facili- 
tate   settlements    with    Government    and    between    carriers; 
and    the    Railway    Accounting   Officers'   Association   recom- 
mends that  a  uniform  classification  for  Government  freight 


58  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

be  adopted ;  and  that  the  freight  traffic  departments  of  car- 
riers and  freight  traffic  associations,  be  urged  to  arrange 
and  issue  such  a  classification  at  the  earliest  possible  mo- 
ment. 

139.  Government  Bill  of  Lading.     Government  bills  of 
lading  should  be  issued  for  all  property  transported  for  the 
Government  and  the  charges  made  payable  to  the  last  car- 
rier.    When  impedimenta  or  personal   effects  are  carried 
free   on  account   of  passenger   transportation   each   article 
should  be  specified  and  the  weight  shown  separately.     An 
endorsement  should  be  made  indicating  the  articles  to  be 
carried  free,  reference  being  given  to  the  contract,  showing 
date,  name  and  title  of  party  by  whom  made. 

140.  All  shipments  of  freight,  the  property  of  the  Gov- 
ernment, should  be  consigned  to  the  Government,  in  care 
of  Government  representative  to  whom  delivery  is  to  be 
made. 

141.  Separate    Waybills    Distinctly    Designated.     Sepa- 
rate waybills  shall   be  made  for  Government  freight  and 
shall  bear 'the  notations  "Government  Freight"  and  "Gov- 
ernment Bill  of  Lading  No /'in  the  space  provided. 

142.  Waybilling    Government     Freight.     Freight     con- 
signed to  the  Government  and  covered  by  Government  bills 
of  lading  should  be  waybilled  through  from  point  of  origin 
to  bill  of  lading  destination  regardless  of  the  absence  of 
through  rates.     Regular  interline  waybilling  arrangements 
should  be  observed  in  waybilling  shipments  consigned  to 
the  Government  and  not  covered  by  Government  bills  of 
lading. 

143.  Settlement  Between  Carriers.     The  destination  car- 
rier shall  be  responsible  for  the  collection  of  all  charges  on 
shipments  of  freight  consigned  to  the  Government  and  cov- 
ered by  Government  bills  of  lading,  regardless  of  the  fact 
that  the  destination  may  be  a  non-agency  station.     The  in- 
itial carrier  shall    be  responsible  for    the  collection  of    all 
charges  on  shipments  consigned  to  the  Government  and  not 
covered  by  Government  bills  of  lading,  whether  destined  to 
an  agency  or  a  non-agency  station.     Should  such  shipments 


FREIGHT— RECOMMENDATORY  59 

be  waybilled  collect  or  insufficiently  prepaid,  the  destina- 
tion carrier  may,  if  covered  by  a  through  waybill  origin  to 
destination,  correct  the  waybill  to  read  fully  prepaid.  If 
the  shipment  is  rebilled,  the  destination  carrier  may  make 
bill  against  the  initial  carrier  for  charges  due. 

144.  The  above  procedure  should  be  followed  only  when 
the  destination  carrier  has  positive  evidence  that  a  Gov- 
ernment bill  of  lading  has  not  been  issued,  and  should  not 
be  followed  in  the  case  of  tost  or  misplaced  bills  of  lading. 

145.  Settlement  of  revenue  between  carriers  should  be 
made  currently  and  in  the  same  manner  as  for  commercial 
freight,  the  last  carrier  making  collection  of  the  charges. 
Adjustment    of   overcharges    between    carriers    should    be 
made  as  follows,  subject  to  the  R.  A.  O.  A.  minimum  of  one 
dollar  ($1.00)  : 

(a)  When  in  the  freight  charges  of  an  interline  waybill 
reading  from  origin  to  destination,  by  interline  correction 
account. 

(b)  When  in  the  advances,  by  bill  against  each  carrier 
in  interest. 

146.  Receipts  for  Miscellaneous  Charges.     Receipts  in 
duplicate,  and  certificates,  on  the  forms  prescribed  by  the 
Government,  for  miscellaneous  or  special  charges  incident 
to  the  movement  of  freight,    such  as    loading,    unloading, 
resting,    watering,    feeding,    and    bedding    of    live    stock, 
switching,  wharfage,  tolls,  drayage,  car  rental,  and  other 
similar  miscellaneous  charges,  must  be  attached  to  way- 
bills by  agent  at  point  where  such  charges  accrue,  and  the 
agent  at  destination  should  attach  such  receipts  and  cer- 
tificates to  the  bill  of  lading.     All  waybills  covering  ship- 
ments of  Government  live  stock  should  be  endorsed  by  the 
waybilling  agent  as  follows : 

"If  special  charges  for  feeding,  bedding,  etc.,  accrue  in 
transit,  receipts  therefor,  in  duplicate,  and  certificates  fur- 
nished by  Government  attendant  must  be  secured  and  be 
firmly  attached  to  this  waybill." 

147.  Land-Grant  Deductions.     As  the  basis  for  appor- 
tioning revenue  and  land-grant  deductions  on  interline  ship- 


00  A'.  A.  O.  A.  iy2i  SYNOPSIS— FREIGHT 

ments  of  Government  freight  are  questions  for  Traffic  De- 
partments to  decide,  this  Association  does  not  recommend 
a  basis  or  bases  for  apportioning  revenue  or  prorating  land- 
grant  deductions  on  such  traffic. 

LIGHT  WEIGHING  AND  STENCILING  FREIGHT 

CARS 

148.  Accounting  officers  should  maintain  a  record  of  the 
light  weighing  and  stenciling  of  freight  cars,  and  bring  to 
the  attention  of  the  management  at  frequent  intervals  all 
home  cars  which  have  not  been  light  weighed  and  re-sten- 
ciled within  the  time  prescribed  in  rules  of  the  American 
Railway  Association. 

149.  The  light  weights  placed  on  waybills  by  agents  or 
weighmasters,  or  reported  by  them  to  accounting  officers, 
should  be  checked    against    the  audit    office  light    weight 
record  and  differences  adjusted.   . 

150.  The  following  R.  A.  O.  A.  Standard  Forms  should 
be  used  in  taking,  reporting  and  recording  light  weights  of 
home  cars : 

128.  Inspector's     Report     of     Freight     Cars     Light 
Weighed  and  Stenciled. 

129.  Master  Mechanic's  Daily  Report  of  Cars  Light 
Weighed  and  Stenciled. 

130.  Record  of  Light  Weight  of  Freight  Car  (Card). 

151.  Plan.     Inspectors  should  report  all  cars  to  be  light 
weighed  to  weighmasters,  on  R.  A.  O.  A.  Standard  Form 
128,  showing  car  numbers,  initials,  old  weight,  and  sign  and 
date  the  report.     Reports  on  R.  A.  O.  'A.  Standard  Form 
128  should  be  numbered  consecutively  by  inspectors  during 
the  month,  commencing  with  the  first  report  made  in  any 
month,  in  order  that  the  Master  Mechanic  to  whom  the 
reports  are   rendered  may   see   that   they  are   received   in 
consecutive    order.      When    cars    are   weighed    by    weigh- 
masters, the  latter  should  enter  the  date  re-weighed  and 
the  new  weight  on  R.  A.  O.  A.  Standard  Form  128,  in  ad- 
dition to  keeping  these  results  in  a  separate  record  book. 
Weighmasters  should  sign  and  date  R.  A.  O.  A.  Standard 


FREIGHT— RECOMMEND  A  TORY 


61 


Form  128,  and  return  same  to  the  inspector  promptly. 
When  the  inspector  has  re-stenciled  the  cars  he  should 
fill  in  the  date  re-stenciled,  sign  and  date  the  third  certifi- 
cate, and,  after  taking  an  impression  copy,  send  the  report 
to  the  Master  Mechanic,  who  should  file  them  in  numerical 
order. 

152.  The  Master  Mechanic  will  prepare  daily  report  on 
R.  A.  O.  A.  Standard  Form  129,  from  the  various  reports, 
R.  A.  O.  A.  Standard  Form  128,  received  from  inspectors, 
showing  all  cars  in  numerical  order.     R.  A.  O.  A.  Standard 
Form  129  should  be  rendered  to  the  accounting  department 
and  any  other  departments  as  may  be  required.     The  light 
weights  of  cars  which  have  undergone  repairs  should  also 
be  reported  on  R.  A.  O.  A.  Standard  Form  129. 

153.  Permanent  record  of  light  weights  should  be  kept 
on  R.  A.  O.  A.  Standard  Form  130,  under  the  card-filing 
system,  this  record  to  be  posted  each  day  from  the  reports, 
R.  A.  O.  A.  Standard  Form  129,  received  from  the  Master 
Mechanic.. 

RESPONSIBILITY  FOR  CORRECTNESS  OF 

CHARGES  AND  ADJUSTMENT  OF 

UNDERCHARGES  AND 

OVERCHARGES 

154.  Waybilling.     When  through  rates  and  percentage 
divisions  are  published,  freight  should  be  waybilled  through 
from  point  of  origin  to  final  destination,  thereby  minimiz- 
ing overcharges  and  undercharges,  and  facilitating  the  ad- 
justment of  differences. 

155.  Revision  of  Waybills  and  Transfer  Freight  Bills. 
The  number   of  undercharges   and   overcharges   would   be 
greatly  reduced  by  a  thorough  revision  of  waybills  at  origi- 
nating or  receiving  stations,  or  in  the  accounting  depart- 
ment.    When    shipments    are    to    be    rebilled    at   junction 
points  the  charges  accruing  to  the  junctions  should  be  re- 
vised by  the  inbound  carriers  before  the  transfer  freight 
bills  are  tendered  to  the  rebilling  carriers. 

156.  Collection  of  Transportation  Charges.     It  shall  be 


62  R.  A.  0.  A.  1921  SYNOPSIS— FRH1GHT 

the  duty,  of  the  destination  carrier  to  collect  all  tariff  charges 
from  original  point  of  shipment  to  final  destination,  regard- 
less of  bases  for  the  charges  or  whether  the  shipment  is  re- 
waybilled  en  route  or  waybilled  through  or  billed  to  a  non- 
agency  station,  and  shall  promptly  account  to  each  earner 
in  interest  for  its  proportion. 

157.  It  being  the  duty  of  the  destination  carrier  to  col- 
lect all  tariff  charges,  it  shall  collect  all  undercharges  and 
refund  all  overcharges  discovered  after  original  settlements 
have  been  made  with  consignees  or  shippers.       This  rule 
does  not  apply  to  the  settlement  of  claims,  nor  to  the  refund 
of  overcharges  in  prepaid,  which  should  be  disposed  of  in 
accordance  with  paragraphs  15  and  80. 

158.  Correction     of     Overcharges     and     Undercharges. 
Undercharges  or  overcharges  detected  by  the  initial  or  in- 
termediate carriers  shall  be  promptly  tendered  at  junctions, 
accepted  for  immediate  settlement  and  passed  to  destina- 
tion agent  for  collection  or  refund.     When  refund  cannot 
be  made  it  shall  be  disposed  of  in  accordance  with  the  rules 
of  the  Interstate  Commerce  Commission. 

159.  Overcharges  or  undercharges  in  advances  or  pre- 
paid shall  be  disposed  of  by  correction  notices  or  prepaid 
only  waybills,  or  in  accordance  with  the  R.  A.  O.  A.  Over- 
charge Claim  Rules. 

160.  The  adjustment  of  differences  arising  from  inter- 
line freight  settlements  between  carriers  parties  to  the  in- 
terline waybill  is  a  matter  of  accounting  and  should  not  be 
referred  to  the  Claim  Department  for  settlement. 

161.  Responsibility  for  and  Disposition  of  Uncollectible 
Charges.     The  initial  carrier  shall  be  responsible  for  the 
failute  to  collect  all  tariff  charges  from  original  point  of 
shipment  to  final  destination,  for  shipments,  carloads  and 
less  carloads,  destined  to  prepaid  or  non-agency  stations, 
and  shall  assume   all   uncollectible   undercharges  on    such 
shipments.     When  such  shipments  are  billed  collect,  or  in- 
sufficiently prepaid,  they  should  be  accepted  from  connect- 
ing carrier    and    forwarded    to  destination    or  to    nearest 
agency  station,  as  the  destination  carrier  may  elect.     The 


FREIGHT— RECOMMENDATORY  63 

destination  carrier  shall  endeavor  to  collect  the  amount  due, 
but  if  unsuccessful  may  correct  the  waybill  to  read  fully 
"Prepaid,"  if  the  shipment  is  waybilled  through  from  point 
of  origin  to  destination;  when  rebilled  en  route,  the  ad- 
justment shall  be  made  in  accordance  with  the  R.  A.  O.  A. 
Overcharge  Claim  Rules. 

162.  While  accepting  the  principle  that  the  destination 
carrier  shall  assume  the  duty  of  collecting  all  tariff  charges, 
this  will  not  relieve  the  initial  or  intermediate  carriers  from 
responsibility  for  their  errors  that  are  impossible  of  detec- 
tion by  the  destination  carrier.     See  paragraph  163. 

163.  While  recognizing  the  difficulty  of  enumerating  all 
of  the  various  classes  of  undercharges,  the  following  are 
some  of  the  losses  which  should  not  be  borne  by  the  desti- 
nation carrier: 

(a)  Miscellaneous    charges    for    switching,    demurrage, 
storage,  icing  or  feeding,  detention  or  stop-off  charges,  etc., 
omitted  from  billing  or  crossed  off  (not  by  destination  car- 
rier) and  not  a  part  of  or  included  in  the  through  rate  (see 
Rule  12). 

(b)  Undercharges   due   to  error   in   rates   published   in 
tariffs  to*  which  destination  carrier  is  not  a  party. 

(c)  Undercharges  due  to  failure  to  collect  tariff  charges 
on  shipments  destined  to  prepaid  or  non-agency  stations. 

(d)  Undercharges  due  to  the  insertion  of  incorrect  rates 
in  export  bills  of  lading  issued  by  initial  or  intermediate 
carrier. 

(e)  Charges  waybilled  as  prepaid,  subsequently  changed 
by  correction  to  collect. 

(f)  Demurrage  charges  accruing  at  point  of  origin  and 
not  noted  on  bills  of  lading. 

(g)  Undercharges  due  to  failure  of  weighing  carrier  to 
state    correct    gross    carload    weight    on    waybills    when 
charges  are  collectible  on  track  scale  or  shippers  agreement 
weights. 

164.  Destination  carrier  shall  receive  all  possible  assist- 
ance from  initial  or  intermediate  carriers  in  its  efforts  to 
make  collections  or  refunds. 


64  A*.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

165.  When  destination  carrier  is  unable  to  collect  tariff 
charges  due  to  errors  of  the  initial  or  intermediate  carrier, 
which  were  impossible  of  detection  on  the  part  of  the  desti- 
nation carrier,  the  destination  carrier  shall  submit  all  papers 
in  the  case  and  request  authority  to  charge  the  carrier  re- 
sponsible or  to  resort  to  legal  means  to  enforce  collection. 
In  the  event  of  failure  to  make  collection,  the  carrier  re- 
sponsible for  the  error  must  assume  the  amount  uncollect- 
ible and  the  cost  of  the  legal  procedure,  the  adjustment  to 
be  made  in  accordance  with  the  R.  A.  O.  A.  Overcharge 
Claim  Rules. 

166.  It  must  be  recognized  that  these  recommendations 
are  made  to  cover  ,only  the  disposition  of  undercharges  and 
overcharges  as  between  carriers,  and  should  not  be  con- 
strued as  denning  the  policy  of  a  carrier  with  respect  to  its 
relations  with  the  public. 

UNDERCHARGES  IN  ADVANCES 

167.  When   the   destination   agent  discovers   an   under- 
charge in  the  advances  of  a  waybill,  he  shall  send  the  way- 
billing  junction  agent  a  "Prepaid  Only"  waybill  or  a  cor- 
rection notice  for  the  amount  of  the  undercharge. 

168.  Freight  accounting  officers  are  morally  obligated  to 
correct  any  tendency  on  the  part  of  their  agents  to  absorb 
these  undercharges  instead  of  refunding  them  to  the  creditor 
roads. 

169.  At  the  junction,  the  waybilling  agent  when  he  re- 
ceives the  "prepaid  only"  waybill  or  the  correction  notice 
shall  promptly  refund  the  amount  of  the  undercharge  to  the 
agent  of  the  connecting  line. 

170.  In  event  all  or  a  part  of  the  undercharge  belongs 
to  a  road  beyond  the  said  connecting  line,  then  the  agent  of 
the  connecting  line  shall  refund  it  to  the  junction  agent  of 
the  road  beyond,  proceeding  as  in  paragraph  167. 

171.  When  the  freight  accounting  officer  of  either  the 
destination  road  or  of  an  intermediate  road  discovers  an  un- 
dercharge in  the  advances  of  a  waybill,  he  shall  notify  the 
freight  accounting  officer  of  the  creditor  road,  using  there- 


FREIGHT— RECOMMEND  A  TOR  Y  65 

for  R.  A.  O.  A.  Standard  Form  No.  118,  Notice  of  Under- 
charge in  Advances,  sending  copies  to  accounting  officers 
of  all  lines  interested,  and  shall  indicate  on  the  form 
whether  settlement  shall  be  made  through  Claim  or  junc- 
tion account. 

172.  It  shall  be  recognized  that,  inasmuch  as  carriers  are 
dependent  on  one  another  as  to  collection  and  apportion- 
ment   of  transportation    charges,  each    freight    accounting 
officer  is  morally  bound  to  exert  himself  to  refund  under- 
charges to  the  roads  that  the  undercharges  belong  to. 

173.  Upon  receipt  of  a  Notice  of  Undercharge  in  Ad- 
vances, the  freight  accounting  officer  of  the  creditor  road 
shall  collect  the  undercharge,  either  through  claim  channel 
or  through   the  junction  agents,  according  as   the  debtor 
road  elects.     In  collecting  through  the  junction  agents,  he 
should  send  the  notice  to  his  agent,  together  with  R.  A.  O. 
A.  Standard  Form  No.  147,  Waybill  Correction  Notice  or 
Notice  of  Undercharge  in  Advances,  R.  A.  O.  A.  Standard 
Form  No.  118. 

174.  At  the  junction,  the  agent  of  the  creditor  road  shall 
present  the  said  notice  to  the  agent  of  the  debtor  road,  and 
the  latter  shall  promptly  pay  the  undercharge  to  the  former, 
using  the  notice  itself  to  support  his  relief  claim  or  the 
credit  due  him  for  the  money  so  paid  out. 

"SHIPPER'S  ORDER"  CONSIGNMENTS 

175.  Distinctive  Waybills.     It  is  not  advisable  to  adopt 
a  waybill  blank  of  a  distinctive  color,  or  to  use  a  separate 
waybill  for  "Order''  freight. 

176.  Notations  Not  to  Be  Abbreviated.    Owing  to  errors 
in  delivery  resulting  from  the  use  of  abbreviations  in  way- 
billing  "Order"  shipments,  notations  affecting  the  delivery 
of  freight,  as,  for    instance,    "Shipper's  Order,"    "Notify," 
etc.,  should  not  be  abbreviated,  but  such  terms  should  be 
written  in  the  "Consignee"  "column    of  the    waybill,    dis- 
tinctly, and  in  full.     On  an  "Order"  bill  of  lading,  the  num- 
ber of  packages  should  be  spelled  out  as  well  as  given  as  a 
numeral. 


66  7?.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

177.  Plan  of  Checking.     The  following  plan  of  checking 
"Order"  bills  of  lading  is  recommended : 

The  bills  of  lading  fully  accomplished  and  plainly 
stamped  "Cancelled,"  with  waybill  reference  inserted  there- 
on, should  be  forwarded  to  accounting  department,  at- 
tached to  original  waybills.  If  freight  is  undelivered,  or 
for  any  reason  a  waybill  is  forwarded  to  accounting  depart- 
ment before  the  bill  of  lading  is  surrendered  to  the  agent, 
a  form  showing  sufficient  information  to  identify  the  way- 
bill and  shipment  should  be  issued  in  duplicate,  the  original 
to  be  attached  to  waybill,  the  duplicate  to  be  held  pending 
surrender  of  bill  of  lading,  and  to  be  securely  attached 
thereto  and  forwarded  promptly  to  accounting  department, 
when  the  bill  of  lading  is -surrendered. 

The  waybill  should  be  carefully  scrutinized  in  the  ac- 
counting office,  to  see  that  a  bill  of  lading  or  form  is  at- 
tached for  every  "Order"  shipment.  The  bills  of  lading 
and  forms  should  be  numbered  consecutively  and  corre- 
sponding numbers  should  be  entered  on  the  waybills 
against  the  "Order"  shipments.  The  bills  of  lading  should 
be  filed  in  numerical  order,  and  the  forms  should  be  held 
until  the  bills  of  lading,  which  they  represent,  are  received, 
when  the  numbers  appearing  on  the  forms  must  be  tran- 
scribed to  the  bills  of  lading,  and  the  latter  should  then  be 
placed  in  the  files  in  proper  numerical  order. 

WAYBILLS,  WAYBILLING,  AND  TRANSFER 
FREIGHT  BILLS 

178.  Interline   Waybilling.     Interline   or   through   way- 
billing,  of  freight  from  point  of  origin  to  destination  is  de- 
sirable as  an  aid  in  economical  and  efficient  railway  trans- 
portation ;     lessens     the    time     required     for     transporting 
freight;  is  helpful  in  the  operation  of  junction  agencies;  re- 
duces the  number  of  overcharge  claims  and  facilitates  the 
investigation  of  loss   and   damage,  as  well   as   overcharge 
claims. 

179.  Experience  has  demonstrated,  however,  that  with- 
out joint  through  rates  and  simplified  division  bases,  the  ac- 


FREIGHT— RECOMMENDATORY  07 

counting  cost  and  the  accounting  difficulties  in  connection 
with  interline  waybilling  become  disproportionate  to  the 
benefits.  This  emphasizes  the  convenience  or  economy  and 
the  practical  necessity  of  obtaining  the  promulgation  of 
joint  through  rates  and  the  production  of  proper  percentage 
bases  f6r  dividing  the  revenue  among  the  interested 
carriers. 

180.  The   Railway  Accounting  Officers  Association,   dur- 
ing the  thirty-three  years  of  its  existence,  has  consistently 
advocated  through  waybilling  of  freight  from  point  of  origin 
to  destination,  wherever  it  was  practicable  to  adequately 
perform  the  accounting. 

181.  The  accounting  officers  have  endeavored,  in  various 
ways,  to  place  before  the  railway  traffic  departments  the 
advantages    of    obtaining,    individually    and    through    the 
traffic    organizations,    the    promulgation    of   joint    through 
rates  and  the  production  of  simple,  equitable  percentage  di- 
vision bases  for  apportioning  the  revenue  among  the  inter- 
ested carriers. 

182.  Waybills   To    Move    With    Freight.     Waybills  for 
carload  freight  must  move  with  the  cars ;  waybills  for  less 
carload  freight  must  move  with  the  cars  when  practicable; 
otherwise  they  shall  be  mailed  in  accordance  with  the  re- 
quirements of  each  carrier  to  junction,  transfer,  break-bulk 
or  destination  station.     When  waybills  for  a  solid  car  of 
less  carload  freight  are  mailed,  a  separate  waybill  for  the 
car  movement  must  be  made  on  standard  form,  in  duplicate, 
showing     destination     and     complete     routing,     and     bear 
notation : 

''Merchandise   car.        Waybills 

mailed   to    " 

The  original  car  movement  waybill  shall  accompany  the 
car,  the  duplicate  shall  be  placed  on  top  of  the  revenue  way- 
bills, all  securely  fastened  together  and  mailed  as  outlined 
above.  Agents  receiving  merchandise  waybills  without 
car  shall  take  immediate  action  to  locate  car  and  forward 
waybills  in  accordance  with  the  information  obtained,  and 
connecting  carrier's  requirements  to  junction,  transfer, 


68  K.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

break-bulk  or  destination  station.  Single  waybills  which 
become  separated  from  the  freight  shall  be  promptly  mailed 
to  destination.  Forwarding  junction  agents  must  stamp 
car  movement  waybills. 

183.  Revenue  Columns.     The  revenue  columns  on  way- 
bills should  be  in  the  following  order : 

"Freight,"  "Advances,"  "Prepaid,"  which  terms  are  de- 
nned as  follows — 

Freight — The    transportation    charges    between    the 
points  from  and  to  which  the  waybill  is  made. 

Advances — The  amount  advanced  to  connecting  car- 
riers or  others. 

Prepaid — The  amount  collected  to  apply  in  prepay- 
ment of  charges. 

184.  Separate  Waybill  for  Each  Carload  Shipment.     A 
separate  waybill  should  be    issued  for    each  carload    ship- 
ment, except  that    one  waybill    should  be  made  for    solid 
trains  of  circuses  and  for  freight  which,  on  account  of  its 
length,  requires  two  or  more  cars  for   transportation.     A 
separate  bill  of  lading  should  be  made  for  each  carload  of 
Government  freight,  and,  when  practicable,  also  for  each 
carload  of  commercial  freight. 

185.  Waybills    and    Transfer    Freight    Bills    to    Show 
Record  of  Weighing.     All  less  carload  freight  should   be 
weighed  at  forwarding  stations. 

186.  Waybills  or  transfer  freight  bills  to  connecting  car- 
riers for  all  freight  should  show  in  "Weight"  column  "How 
Obtained,"  using  the  following  symbols : 

R — Railroad  Scale. 

A — Weighing  Bureau  or  Agreement. 

T — Tariff,  Classification  or  Minimum. 

S — Shippers'  Agreement  or  Tested  Weight. 

E — Estimated — Weigh  and  Correct. 

187.  Destination     Weights     on     Rebilled     Shipments. 
Initial  and  intermediate  carriers  shall  accept  the  weights 
that  are  used  by  the  destination  carrier  in  assessing  freight 
charges  on  rebilled  shipments,  and  shall  not  require  the  des- 


FREIGHT— RECOMMENDATORY  69 

tinatiun   carrier  to    substantiate    the    weights    so    used    by 
weight  certificate  or  otherwise. 

188.  Use  of  Estimated  Weights.     The  practice  of  using 
estimated  weights,  or  minimum  carload  weights,  in  billing 
shipments  which  are  to  be  weighed  in  transit,  frequently  re- 
sults in  loss  of  revenue,  or  undercharges,  which  prove  to  be 
annoying  both  to  consignees  and  to  railroad  companies. 

It  is  recommended,  therefore,  that  whenever  carload  ship- 
ments move  from  stations  where  there  are  no  weighing 
facilities,  the  following  action  should  be  taken  by  agents : 

1.  Use    shippers'    weight    only    when    covered    by 
weight  agreement,  but  show  it  on  waybills  in  all  cases. 

2.  Use  capacity  weight  stenciled  on  car  or  indicated 
by   Equipment   Register.     In   the   latter   case   the   car 
should  be  weighed  at  first  weighing  station. 

Billing  agents  should  give  consideration  to  the  lading  of 
the  car,  and  where  necessary  depart  from  this  rule;  for  in- 
stance, using  10  per  cent  above  capacity  of  the  car  for  very 
heavy  loading  commodities  like  sand  and  gravel,  and 
using  their  best  judgment  in  the  case  of  light-loading 
commodities. 

189.  Original  Car  Numbers  and  Original  Point  of  Ship- 
ment.    Waybills  must  show   the   original   car  initials  and 
numbers  and  original  point  of  shipment. 

190.  Full  Name  of  Shipper.     The  full  name  of  shipper 
should  be  shown  on  the  waybill  and  transfer  freight  bill. 

191.  Freight   Transferred.     A    line    should    be    drawn 
through  the  ex-car  number  on  waybill  each  time  the  freight 
is  transferred  and  when  the  first  transfer  is  made,  the  car 
number   and  initials  of  the  car  into  which  the  freight  is 
transferred  should  be  entered  in  the  space  provided  there- 
for on  the  waybill. 

192.  Subsequent  transfer  stamps  and  notations  should 
be  placed  in  available  space  beginning  on  the  left  side  of 
the  waybill,    in  the    order    of    their    succession.     Transfer 
stamps  to  be  size  1x1^  inches.     The  use  of  stamps  that 
do  not  conform  to  this  recommendation  as  to  size  should 
be  discontinued. 


70  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

193.  All  essential  information  governing  the  movement 
of  the  car  and  exceptions  as  to  the  condition  of  the  freight 
should  be  made  on  the  face  of  the  waybill. 

194.  Connecting  Line  Reference.     Full  reference  must 
be  given  to  all  connecting  line  waybill  numbers  for  all  pre- 
vious billing  and  re-billing  of  shipment. 

195.  Consignee    and   Destination.     Name    of   consignee 
must  always  be  shown  in  full,  and  street  address  when  fur- 
nished by  shipper.     The  destination  must  be  written  in  full 
without  abbreviation ;  name  of  county  as  well  as  state  must 
be  shown  if  there  is  more  than  one  point  of  the  same  name 
in  the  state. 

196.  Description    of    Freight.     Waybills    and    transfer 
freight  bills  must  give  full  description  of  articles.     Only 
such  abbreviations  should  be  used  as  appear  in  tariffs  and 
classifications. 

197.  Itemizing  Miscellaneous  Charges  on  Waybills  and 
Transfer  Freight  Bills.     Agents  at  junction  stations  should 
be  required  to  describe  on  the  transfer  freight  bill  each  item 
of  miscellaneous  advances,  such  as  drayage,  icing  charges, 
stop-off  charges,  etc.     Rebilling  agents  should  be  required 
to  show  this  information  in  detail  on  the  waybill,  to  enable 
the  terminal  carrier  to  determine  readily  where  overcharge 
exists,  if  any,  and  also  what  part  of  the  total  advances  billed 
covers  other  than  transportation  charges. 

198.  L.  C.  L.  Waybills  Separated  From  Freight.     When 
waybills  covering  less  than  carload  shipments  become  sepa- 
rated from  the  freight,  they  shall  be  promptly  mailed  to 
billed  destination  by  the  agent  at  the  junction,  transfer,  or 
other  station  where  shortage  is    discovered,    after    noting 
thereon  by  \vhom  and  to  whom  mailed.     In  the  event  that 
waybills  apparently  cover  an  entire  carload,  the  agent  dis- 
covering the  shortage  may  hold  the  waybills  not  to  exceed 
48  hours,  in  an  effort  to  locate  the  car. 

199.  Transfer  Freight  Bills.     Standard  freight  bill,  R.  A. 
O.  A.  Form  161,  should  be  used  as  a  junction  transfer  when 
freight  is  delivered  to  connecting  carrier  for  rebilling,  and 
should  show  full  information  without  abbreviations. 


FREIGHT— RECOMMENDATORY 


71 


200.  Stop-off  Charges.     Instructions  to  stop  freight  in 
transit  should  be  inserted  on  revenue  waybills.     A  waybill 
for  charges  assessed  during  transit  to  be  collected  at  desti- 
nation for  stop-off  to  complete  loading  or  for  partial  un- 
loading, or  for  any  other  service  performed  by  the  carrier 
under  tariff,  should  be  made  at  the  "stop"  station,  on  the 
station  to  which  the  original    revenue    waybill  is    issued, 
showing  the  charge  in  the  "Advances"  column  only  and  be 
attached  to  the  original  revenue  waybill  that  accompanies 
the  shipment.     When  a  stop-off  charge  is  paid  at  the  sta- 
tion at  which  the  service  is  performed,  a  notation  should  be 
made  on  the  original  revenue  waybill,  indicating  that  such 
charge  accrued  and  had  been  collected. 

201.  Notations   Regarding  War  Tax.     Notations  as   to 
war  tax  should  not  be  placed  on  waybills  at  billing  points. 

202.  Showing  Freight  Bill  Number  on  Waybill.     The 
freight  bill  number  should  be  shown  in  the  space  provided 
on  R.  A.  O.  A.  Standard  Form  No.  98,  and  should  be  shown 
in  the  lading  column   of  R.  A.   O.  A.   Standard   Waybill 
Forms  Nos.  99,  100,  101  and  134. 

203.  Paper  for  Making  Copies  of  Waybills.     Necessary 
copies  of  waybills  should  be  made  on  forms  similar  to  the 
waybills  or  on  plain  paper. 

204.  Waybilling    from    Non-Agency    Stations.     Freight 
conductors  should  make  reports  of  shipments  loaded  at  non- 
agency  or  flag  stations.     (See  R.  A.  Os  A.  Standard  Form 
No.  102,  Conductor's  waybill.)     Such  shipments  should  be 
regularly  waybilled  at  the  first  billing  station. 

205.  Perishable  Freight.     The  use  of  a  special  color  of 
waybill  for  perishable  freight  (R.  A.  O.  A.  Standard  Form 
No.  Ill — printed  on  pink  paper)  is  desirable.     It  is  under- 
stood that  the  roads  generally,  use  some  special  form,  or  at- 
tach to  the  regular  waybill  stickers  to  designate  preference 
movement,  but  the  adoption  of  the  standard  form,  by  all 
carriers,  would  result  in  uniformity,  and  eventually  all  em- 
ployees handling  such  waybills  would  become  familiar  with 
the  fact  that  they  cover  perishable  shipments  and  require 
preference  movement. 

206.  "Prepaid  Only"  Waybill.     "Prepaid    Only"    way- 


72  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

bills  may  be  i\sed  to  adjust  differences  in  advances  or  pre- 
paid. 

207.  Paper  for  Printing  Waybills.     Good  quality    (not 
less  than  40-pound,  22x34")    manila  paper,  should  be  used 
in  printing  waybills. 

208.  Size  for  Waybills.     No  waybill  smaller  or  larger  than 
R.  A.  O.  A.  Standard  Forms  98,  99,  100,  101,  111,  and  134- 
8^2x11  inches  or  8^x20  inches — should  be  used  in  interline 
waybilling,  and  in  the  case  of  perishable  and  other  divert- 
ible  carload  traffic,  the  large  size  waybill,  8^4x20  inches,  is 
desirable  in  order  to  provide  necessary  space  for  stamps 
and  notations  en  route. 

209.  Stamps   on   Waybills.     All   stamps   placed   on   the 
face    of    waybills    shall    not    exceed    1x1 1/2    inches;    round 
stamps  not  to  exceed   \y2   inches  in  diameter.     All   yard 
stamps,  and  all  junction  stamps  in  excess  of  four,  should  be 
placed  on  the  back  of  waybills. 

BALANCING  IN-TRANSIT  ACCOUNT 

210.  The  following  is  the  fundamental  principle  of  bal- 
ancing to  determine  accurately  the  amounts  of  the  advances 
and  prepaid  charges  carried  in  the  in-transit  account.     The 
method  of  obtaining  results  will  naturally  differ  on  account 
of  the  use  or  non-use  of  various  mechanical  devices. 

211.  The  total  of  advances  and  prepaid  on  the  Report  of 
Interline  Waybills  Forwarded,  as  tabulated  by  each   sta- 
tion or  in  the  accounting  department,  is  added  to  the  pre- 
vious month's  total  of  unreported  advances  and  prepaid. 

212.  The  advances  and  prepaid  as  shown  on  Abstract  of 
.Interline  Waybills  Received,  rendered  by  accounting  car- 
rier, are  checked   against   the   Daily   Reports  of   Interline 
Waybills  Forwarded. 

213.  The  total  of  the  unchecked  or  unsettled  items  is  de- 
ducted from  the  previous  month's  and  current  month's  to- 
tal.    The  differences, 'overs  and  shorts,  being  adjusted,  the 
remainder  must  balance  with  the  total  amount  of  advances 
and  prepaid  reported  on  interline  freight  account  received 
abstracts,  rendered  by  accounting  carrier. 


FREIGHT— RECOMMENDATORY  73 

214.  The  totals  of  the  open  or  unsettled  items  are  the 
amounts  carried  in  the  in-transit  account. 

215.  The  totals  of  the  over  and  short  items  are  carried  to 
the  appropriate  suspense  account  until  adjusted. 

216.  This  plan  may  also  be  used  in  balancing  local  ad- 
vances and  prepaid. 

CODE  NUMBERS  ON  INTERLINE  FORMS 

217.  The  code  number  assigned  each  carrier,  as  follows, 
should  be  shown  on  all  interline  forms  interchanged  between 
carriers. 

218.  The  code  number  should  appear  in  the  same  size 
and  style  of  type  used  for  the  name  of  the  railroad.    A  small 
space  to  the  left  of  the  railroad  name  should  be  allowed,  so 
that  the  code  number  will  show  conspicuously. 

219.  The  purpose  of  the  code  is  to  eliminate  the  labor 
of  coding  by  those  carriers  that  need  this  information,  in 
using  mechanical  devices  for  auditing  purposes.     The  code 
number  of  the  carrier  issuing  the  form,  when  printed  as 
indicated,  will  tend  to  eliminate  errors  that  might  other- 
wise be  made  by  code  clerks. 

220.  The  code  number  is  especially  desirable  to  facili- 
tate waybill  sorting,  which  can  be  done  more  economically 
by  numbers  than  by  road  names. 

221.  Regardless  of  whether  or  not  it  uses  mechanical  de- 
vices in  this  connection,  each  carrier  will  find  it  advanta- 
geous to  print  its  code  number  on  its  waybills  and  other  in- 
terline forms  as  a  .means  of  insuring  that  destination  carriers 
in  preparing  their  interline  settlements,  will  be  able,  ex- 
peditiously,  to  settle  waybills  with  the  proper  carrier,  and 
minimize  the  tracing  for  reports  of  such  waybills. 

222.  Carriers  that  have  not  been  assigned  code  numbers 
should  make  application  to  the  Secretary  for  such  number. 

1.  Abilene  &  Southern 
33.  Ahnapee  &  Western 

2.  Akron  &  Barberton  Belt 

3.  Akron,  Canton  &  Youngstown 

4.  Alabama  &  Vicksburg 

5.  Alabama  Central 

29.        Alabama  Great  Southern 


74  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

6.  Alabama,  Tenn.  &  Northern 
.31.  Alberta  &  Great  Waterways 

7.  Alexandria  &  Western 

8.  Algoma  Central  &  Hudson  Bay 

9.  Algoma  Eastern 

10.  Ann  Arbor 

11.  Apache 

12.  Apalachicola  Northern 

13.  Arcade  &  Attica 

14.  Arizona  &  New  Mexico 

15.  Arizona  Eastern 

16.  Arkansas  &  Louisiana  Missouri 

17.  Arkansas  Central 

18.  Arkansas  Valley  Interurban 

19.  Asheville  &  Craggy  Mtn. 

20.  Ashland  C.  &  I. 

21.  Ashley,  Drew  &  Northern 

22.  Atchison,  Top.  &  Santa  Fe 

30.  Atchison,  Top.  &  Santa  Fe — Coast  Lines 

23.  Atlanta  &  West  Point 

24.  Atlanta,  Birmingham  &  Atlantic 

25.  Atlantic  &  Western 

26.  Atlantic  &  Yadkin 

27.  ^  Atlantic  City^ 

28.  'Atlantic  Coast  Line 
32.  Atlantic  Port 

29.  Alabama  Great  Southern 

30.  Atchison,  Top.  &  Santa. Fe — Coast  Lines 

31.  Alberta  &  Great  Waterways 

32.  Atlantic  Port 

33.  Ahnapee  &  Western 

50.  Baltimore  £  Ohio 

51.  B.  &  O.  Chicago  Terminal 

52.  Baltimore,  Chesapeake  &  Atlantic 

53.  Baltimore  Steam  Packet  Line 

54.  Bamberg,  Ehrhardt  &  W. 

55.  Bamberger  Electric 

56.  Bangor  &  Aroostook 

57.  Bartlett  Western 

58.  Batesville  Southwestern 
79,.  Bath  £  Hammondsport 

59.  Beaumont,  Sour  Lake  &  Western 

60.  Bennettsville  &  Cheraw 

61.  Bessemer  &  Lake  Erie 

81.  Big  Fork  &  International  Falls 


FREIGHT— RECOMMENDATORY  75 

62.  Bingham  &  Garfield 

80.  Birmingham  &  Northwestern 

63.  Birmingham   &   Southeastern 

64.  Birmingham,  Col.  &  St.  Andrews 

65.  Birmingham  Southern 
82.  Black  Mountain 

66.  Blue  Ridge 

67.  Blytheville,  Leachville  &  Ark.  Sou. 

68.  Boston  &  Albany 

69.  Boston  &  Maine 

70.  Boyne  City,  Gaylord  &  Alpena 

71.  Bridgton  £  Saco  River 

72.  British  Columbia  Electric 

73.  Brownwood  North  &  South 

74.  Buffalo  &  Susquehanna 

75.  Buffalo,  Rochester  &  Pittsb. 

76.  Bullfrog  Goldfield 

77.  Bush  Terminal 

78.  Butte,  Anaconda  &  Pacific 

79.  Bath  &  Hammondsport 

80.  Birmingham   &  Northwestern 

81.  Big  Fork  &  International  Falls 

82.  Black  Mountain 

100.  California  Western  R.  R.  &  Nav. 

101.  Cambria  &  Indiana 

102.  Campbell's  Creek 

103.  Canadian  Government 

104.  Canadian  Northern 

105.  Canadian  Pacific 

106.  Carolina  &  North  Western 

107.  Carolina  &  Tenn.  South. 

108.  Carolina  &  Yadkin  River 

109.  Carolina,  Clinchfield  &  Ohio 

110.  Carrollton  &  Worthville 

111.  Cedar  Rapids  &  Iowa  City 

112.  Central  California 

113.  •  Central  Canada 

114.  Central  Clearing  House 

115.  Central  Illinois  Public  Service 

116.  Central   Indiana 

165.  Central  New  England 

117.  Central  New  York,  Southern 

118.  Central  of  Georgia 

119.  Central  of  New  Jersey 


76  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

120.  Central  Vermont 

121.  Charleston  &  West.  Car. 

122.  Charlotte  Harbor  &  Northern 

123.  Charlotte,  Monroe  &  Col. 

124.  Chattahoochee  Valley 

125.  Chesapeake  &  Ohio 

171.  Chesapeake  &  Ohio  of  Indiana 

170.  Chesapeake  Beach 

126.  Chesapeake  Steamship 

127.  Chesterfield  &   Lancaster 

128.  Chicago  &  Alton 

129.  Chicago  &  Eastern  Illinois 

130.  Chicago  &  111.  Midland 

131.  Chicago  &  North-Western 

132.  Chicago  &  Western  Ind. 

133.  Chicago,  Burlington  &  Quincy 

134.  Chicago,  Duluth  &  Geo.  Bay  Transit 

135.  Chicago  Great  Western 

136.  Chicago,  Ind.  &  Louisville 

137.  Chicago  Junction 

138.  Chicago,  Kalamazoo  &  Sag. 

168.  Chicago,  Lake  Shore  &  South  Bend 

166.  Chicago,  Memphis  &  Gulf 

139.  Chicago,  Milwaukee  &  Gary 

140.  Chicago,  Milw.  &  St.  Paul 

141.  Chicago,  North  Shore  &  M. 

142.  Chicago,  Peoria  &  St.  Louis 

143.  Chicago  River  &  Indiana 

144.  Chicago,  Rock  Isl.  &  Gulf 

145.  Chicago,  Rock  Island  &  Pacific 

146.  Chicago,  St.  Paul,  Minn.  &  Omaha 

147.  Chicago  Short  Line 

148.  Chicago,  T.  H.  &  Southeastern 

149.  Chicago  Union  Station 

150.  Christie  &  Eastern 

151.  Cin.  Ind.  &  West 

152.  Cin.,   Lebanon  &  North. 

153.  C,  N.  O.  &  T.  P. 

167.  Cincinnati  Northern 

154.  Cleveland,  Cincinnati,  C.  &  St.  L. 
Clinton,   Davenport  &  Muscatine 

156.  Clyde  Steamship 

157.  Colorado  &  Southern 

158.  Colorado  &  Wyoming 

159.  Columbia,  Newberry  &  Laurens 


v  FREIGHT— RECOMMENDATORY  77 

160.  Copper  Range 

161.  Cornwall 

162.  Coudersport  &  Port  Allegheny 
169.  Crosby  Transportation 

163.  Cumberland  &  Manchester 

164.  Cumberland  &  Penna. 

165.  Central  New  England 

166.  Chicago,  Memphis  &  Gulf 

167.  Cincinnati  Northern 

168.  Chicago,  Lake  Shore  &  South  Bend 

169.  Crosby  Transportation 

170.  Chesapeake  Beach 

171.  Chesapeake  &  Ohio  of  Indiana 

189.  Dayton  &  Union 

190.  Danville  &  Western 
189.  Dayton  &  Union 

191.  Dayton-Goose  Creek 

192.  Dayton,  Toledo  &  Chicago 

193.  Death  Valley 

194.  DeKalb  &  Western 

195.  Delaware  &  Hudson 

196.  Del.,  Lackawanna  &  West. 

197.  Denver  &  Rio  Grande 

198.  Denver  &  Salt  Lake 

199.  Denver  Union  Terminal 

200.  DeQueen  &  Eastern 

201.  Des  Moines  Terminal 

202.  Des  Moines  Union 

203.  Detroit  &  Cleveland 

204.  Detroit  &  Mackinac 

205.  Det.  &  Toledo  Shore  Line 

206.  Detroit,  Bay  City  &  Western 

207.  Detroit  Terminal 

208.  Det.,  Toledo  &  Ironton 

209.  Dominion  Atlantic 

210.  Doniphan,  Kensett  &  Searcy 

211.  Duluth  &  Iron  Range 

212.  Duluth  &  Northeastern 

213.  Duluth,  Missabe  £   Northern 

214.  Duluth,  So.  Shore  &  Atl. 

215.  Duluth  Union  Depot  &  T. 

216.  Duluth,  Winnipeg  &  Pacific 

217.  Durham  &  Southern 


78  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

230.  East  &  West  Coast 
244.  East  Carolina 

231.  East  St.  Louis  &  Suburban 

232.  East  St.  Louis  Conecting 

233.  East  St.  Louis  Junction 

234.  East  Tenn.  &  Wn.  North  Car. 

235.  Edmonton,  Dunvegan  &  B.  C. 

236.  Elberton  &  Eastern 

237.  Electric  Short  Line 

238.  Elgin,  Joliet  &  Eastern 

239.  El  Paso  &  Southwestern  System 

240.  Erie 

241.  Escanaba  &  Lake  Superior 

242.  Ettrick  &  Northern 

243.  Evansville  &  Indianapolis 

244.  East  Carolina 


260.  Fairport,  Painesville  &  Eastern 

261.  Fernwood  &  Gulf 

262.  Fla.  Cen.  &  Gulf 

263.  Florida   East   Coast 

264.  .     Fonda,  Johnstown  &  Gloversville 

265.  Fordyce  &  Princeton 

266.  Ft.  Dodge,  Des  Moines  &  So. 

267.  Ft.  Smith  &  Western 

268.  Fort  Worth  &  Denver  City 
271.  Fort  Worth  &  Rio  Grande 

269.  Fort  Worth  Belt 

270.  Fourche  River  Valley  £  I.  T. 

271.  Ft.  Worth  &  Rio  Grande 

272.  Frankfort  &  Cincinnati 

290.  Gainesville  Midland 

291.  Gales  Creek  &  Wilson  River 

292.  Galveston,  Harris.  &  San  Antonio 

293.  Galveston,  Houston  £  Henderson 

294.  Galveston  Wharf 

295.  Garyville  Northern 
320.  Genesee  &  Wyoming 

296.  Georgia  £  Florida 

297.  Georgia,  Florida  £  Alabama 

298.  Georgia  Northern 

299.  Georgia 

300.  Ga.  Southern  &  Florida 


FREIGHT— RECOMMEND  A  TORY  79 

301.  Georgia  Southwestern  &  Gulf 

302.  Gettysburg  &  Harrisburg 

303.  Gilmore  &  Pittsburgh 
323.  Grafton  Upton 

304.  Grand  Rapids  &  Indiana 
322.  Grand  River 

306.  Grand  Trunk — Canadian  Lines 

305.  Grand  Trunk  Lines  in  New  England 

307.  Grand  Trunk  Pacific 

308.  -Grand  Trunk  Western  Lines 

309.  Great  Lakes  Transit  Corporation 

310.  Great  Northern 

311.  Great  Western 

312.  Green  Bay  &  Western 
321.  Greenwich  &  Johnsonville 
319.  Gulf  &  Sabine  River 

313.  Gulf  &  Ship  Island 

314.  Gulf  Coast 

315.  Gulf,  Colorado  &  Santa  Fe 

316.  Gulf,  Florida  &  Alabama 

317.  Gulf,  Mobile  &  Northern 

318.  Gulf,  Texas  &  Western 

319.  Gulf  £  Sabine  River 

320.  Genesee  &  Wyoming 

321.  Greenwich  &  Johnsonville 

322.  .      Grand  River 

323.  Grafton  Upton 

330.  Hagerstown  &  Frederick 

331.  Halifax  &  Southwestern 

332.  Hanover 

333.  Harriman  &  Northeastern 

334.  Hartwell 

335.  Hawkinsville  &  Fla.  South. 

336.  Hetch  Hetchy 

337.  High  Point,  ,R.  A.  &  S. 
33'8.  Hillsboro  &  North  Eastern 

339.  Hocking  Valley 

340.  Houston  &  Brazos  Valley 
349.  Houston  &  Shreveport 

341.  Houston  &  Texas  Cent. 

342.  Houston  Belt  £  Terminal 

343.  Houston  East  &  West  Texas 

344.  Hudson  &  Manhattan 


80  R.  A.  O.  A.  1921  SYNOPSIS— 

345.  Hudson  Bay 

346.  Hudson  Navigation 

347.  Hudson  River  Day  Line  Steamers 

348.  Hunt.  &  B.  T.  Mt.  R.  R.  &  Coal  Co. 

349.  Houston  &  Shreveport 

366.  Iberia  &  Vermillion 

350.  Iberia,  St.  Mary's  and  Eastern 

351.  Illinois  Central 

352.  Illinois  Northern 

353.  Illinois   Terminal 

354.  Illinois  Traction  System 

355.  Indian  Creek  Valley 

356.  Indian  Valley 

357.  Indiana  Harbor  Belt 

358.  Indianapolis  Union 
365.  Inland  Empire 

359.  Intermountain 

360.  International  &  Grt.  North. 

361.  Interstate 

362.  Inter-Urban 

363.  Iowa  Transfer 

364.  Ironton 

365.  Inland  Empire 

366.  Iberia  &  Vermillion 

375.  Jacksonville  Terminal 

376.  Jamestown,  Westfield  &  N.  \Y. 

377.  Jonesboro,  Lake  City  &  Eastern 

395.  Kalamazoo,  Lake  Shore  &  Chicago 

396.  Kanawha  &  Michigan 

397.  Kan.  City,  Clinton  &  Springfield 

398.  Kansas  City  Mexico  &  Orient 

399.  Kansas  City  Northwestern 

400.  Kansas  City  Southern 

401.  Kansas  City  Terminal 
408.  Kansas,  Oklahoma  &  Gulf 

402.  Kentucky  &  Indiana  Term. 

403.  Kentwood  &  Eastern 

404.  Kettle  Valley 

407.  Kewaunee,  Green  Bay  &  Western 

405.  Kinder  &  Northwestern 

406.  Kosciusko  &  South  Eastern 


FREIGHT— RECOMMENDATORY  81 

407.  Kewaunee,  Green  Bay  &  Western 

408.  Kansas,  Oklahoma  &  Gulf 

419.  Lackawanna  &  Wyoming  Valley 

418.  La  Crosse  &  Southeastern 

419.  Lackawanna  &  Wyoming"  Valley 

420.  Lake  Charles  &  Northern 

421.  Lake  Erie  &  North.  &  G.  R. 

422.  Lake  Erie  &  Western 

423.  Lake  Erie,  Franklin  &  Clarion 

424.  Lakeside  &  Marblehead 

425.  Lake  Superior  &  Ishpeming 

426.  Laurel  Fork 

427.  Lawrenceville  Branch 

428.  Leetonia 

429.  Lehigh  &  Hudson  River 

430.  Lehigh  &  New  England 

431.  Lehigh  Valley 

432.  Litchfield  &  Madison 

433.  Live  Oak,  Perry  &  Gulf 

434.  Live  Poultry  Transportation 

435.  London  &  Port  Stanley 

436.  Long  Island  and  Montauk  S.  S. 

437.  Lorain  &  West  Virginia 

438.  Lorain,  Ashland  &  South. 

439.  Loranger,  La.  &  N.  E. 

440.  Los  Angeles  &  Salt  Lake 

441.  Louisiana  &  Arkansas 
Louisiana  &  North  West 

447.  Louisiana  &  Pacific 

443.  Louisiana  Ry.  &  Nav. 

448.  Louisiana  Western 

444.  Louisville  &  Nashville 

445.  Louisville,  Henderson  &  St.  Louis 

446.  Louisville,  N.  A.  &  C. 

447.  Louisiana  &  Pacific 

448.  Louisiana  Western 

454.  Macon  &  Birmingham 

455.  Macon,  Dublin  &  Savannah 
512.  Madison  Southern 

456.  Maine  Central 
Mallory  Steamship 

458.  Manistique  &  Lake  Superior 


82  R.  £  O.  A.  1921  SYNOPSIS— FREIGHT 

459.  Manufacturers'  Junction 

460.  Manufacturers' 

461.  Marion  &  Eastern 

462.  Marion  &   Southern 

463.  Maryland  &  Pennsylvania 

464.  Maryland,  Del.  £  Va. 

465.  Mascott  &  Western 

513.  Mason  City  &  Clear  Lake 

466.  McCloud  River 

467.  Merchants  &  Miners  Transportation 

468.  Meridian  &  Memphis 

469.  Mexican,  Ltd. 

470.  Mexico  North  Western 

471.  Miami  Mineral  Belt 

472.  Michigan  Central 

473.  Michigan  Northern 

474.  Michigan 

475.  Middletown  &  Unionville 

476.  Midland  Continental 

477.  Midland  Terminal 

478.  Midland  Valley 

506.  Mineral  Point  £  Northern 

479.  Minneapolis  &  St.  Louis 

480.  Minneapolis,  Northfield  £  Southern 

481.  Minneapolis,  Red  Lake  £  Manitoba 

482.  Minneapolis,  St.  Paul  &  S.  S.  M. 

483.  Minnesota  &  International     . 
510.  Minn.-Dakota  £  Western 

484.  Minnesota  Transfer 

485.  Mississippi  Central 

486.  Mississippi  Eastern 

487.  Miss.  River  £  Bonne  Terre 
508.  Mississippi-Warrior  Service 

488.  Missouri  £  111.  B.  &  B. 

489.  Missouri  &  North  Arkansas 

490.  Missouri,  Kan.  £  Texas 

491.  Mo.,  Kan.  £  Tex.  of  Tex. 

493.  Missouri,  Oklahoma  &  Gulf  of  Tex. 

494.  Missouri  Pacific 

495.  Missouri  Southern 

496.  Mobile  &  Ohio 

497.  Monongahela 

498.  Monongahela  Connecting 

499.  Montana,  Wyoming  &  Southern 


FREIGHT— RECOMMENDATORY 


500.  Montour 

504.  Montpelier  &  Wells  River 
509.  Morgan's  Louisiana  &  Texas 

501.  Morgantown  &  Kingwood 

502.  Morgantown  &  Wheeling 
511.  Morristown  &  Erkfc 

507.  Moshassuck  Valley 

505.  Munising,  Marquette  &  S.  E. 

503.  Muscatine,  Burlington  &  Souther 

504.  Montpelier  &  Wells  River 

505.  Munising,  Marquette  &  S.  1C. 

506.  Mineral  Point  &  Northern 

507.  Moshassuck  Valley 

508.  Mississippi-Warrior  Service 

509.  Morgan's  Louisiana  &  Texas 

510.  Minn.-Dakota  &  Western 

511.  Morristown  &  Erie 

512.  Madison  Southern 

513.  Mason  City  &  Clear  Lake 

562.  Napierville  Junction 

525.  Narragansett  Pier 

526.  Nashville,  Chat.  &  St.  L. 

527.  Natchez,  Col.  &  Mobile 

528.  Nevada,  California,  Oregon 

529.  Nevada  Copper  Belt 

530.  Nevada  Northern 

561.  New  England  Steamship  Co. 

531.  New  Iberia  &  Northern 

532.  New  Jersey  &  New  York 

533.  New  Jersey,  Indiana  &  Illinois 

534.  New  Mexico  Central 

535.  New  Orleans  &  Northeastern 

536.  New  Orleans  Great  North. 

537.  New  Orleans  Terminal 

538.  New  Orleans,  Texas  &  Mexico 

539.  N.  Y.  &  Long  Branch 
565.  New  York  &  Pennsylvania 

540.  New  York  Central 

541.  N.  Y.,  Chicago  &  St.  Louis 

542.  New  York  Dock 

543.  N.  Y.,  N.  H.  &  Hartford 

544.  N.  Y.,  Ontario  &  West 

545.  N.  Y.,  Phila.  &  Norfolk 

546.  N.  Y.,  Susquehanna  &  Western 


84  R.  A.  O.  A.  1921  SYNOPSIS-FREIGHT 

547.  N.  Y.,  Westchester  &  Boston 

548.  Niagara,  St.  Catharines  &  Toronto 

549.  Norfolk  &  Portsmouth  Belt  Line 

550.  Norfolk  £  Western 

551.  Norfolk  Southern 

552.  Norfolk  Terminal 

553.  North  Louisiana  &  Gulf 

554.  Northampton  &  Bath 

555.  Northeast  Oklahoma 

556.  Northern  Alabama 

563.  Northern  Electric 

564.  Northern  Ohio 

557.  Northern  Ohio  T.  &  L. 

558.  Northern  Pacific 

559.  Northwestern  Pacific 

560.  Norwood  &  St.  Lawrence 

561.  New  England  Steamship  Co. 

562.  Napierville  Junction 

563.  Northern  Electric 

564.  Northern  Ohio 

565.  New  York  &  Pennsylvania 

585.  Oakland,  Antioch  &  Eastern 

586.  Ocala  &  Southwestern 

587.  Ocean  Shore 

588.  Ocean  Steamship  Co.  of  Savannah 

589.  Ocilla  Southern 

590.  Ohio  Electric  and  Columbus  &  Lake  Michigan 

591.  Ohio  River  &  Western 

592.  Oil  Fields  S.  L. 

593.  Oklahoma,  New  Mexico  &  Pacific 

594.  Oklahoma  S.  W. 

602.  Okmulgee  Northern 

595.  Old  Dominion  Steamship 

596.  Oneida  &  Western 

603.  Ontonagan 

597.  Orange  &  Northwestern 

600.  Oregon  Electric 

598.  Oregon  Short  Line 

601.  Oregon  Trunk 

599.  Oregon-Wash.  &  Nav. 

600.  Oregon  Electric 

601.  Oregon  Trunk 

602.  Okmulgee  Northern 

603.  Ontonagan 


FREIGHT— RECOMMENDATORY  85 


610.  Pacific  &  Idaho  Northern 

611.  Pacific  Coast 

612.  Pacific  Electric 

613.  Pacific  Great  Eastern 

614.  Pacific  Northwest  Traction 

615.  Pacific  Steamship 

616.  Panama 

617.  Panhandle  &  Santa  Fe 

636.  Paris  &  Great  Northern 

618.  Paris  &  Mount  Pleasant 

637.  Peninsula 

619.  Peninsula  &  Occidental  S.  S. 

620.  Pennsylvania 

638.  Penn  Yan  &  Lake  Shore 

621.  Peoria  &  Pekin  Union 

622.  Pere  Marquette 

639.  Petaluma  &  Santa  Rosa 

623.  Philadelphia  &  Reading 

624.  Pickens 

625.  Piedmont  &  Northern 

640.  Pierre,  Rapid  City  &  Northwestern 

626.  Pittsburgh  &  Lake  Erie 

627.  Pittsburgh  &  Shawmut 

628.  Pittsburgh  &  West  Va. 

629.  Pittsburgh,  Chartiers  &  Y 

630.  Pittsburgh,  Lisbon  &  Western 

631.  Pittsburgh,  Shawmut  &  Northern 

632.  Portland  Ry.  L.  &  P.  Co. 

633.  Port  Townsend  &  Puget  Sound 

634.  Prescott  &  Northwestern 

635.  Pullman  R.  R. 

636.  Paris  &  Great  Northern 

637.  Peninsula 

638.  Penn  Yan  &  Lake  Shore 

639.  Petaluma  &  Santa  Rosa 

640.  Pierre,  Rapid  City  &  Northwestern 

655.  Quanah,  Acme  &  Pacific 

656.  Quebec,  Montreal  &  Southern 

657.  Quincy,  Omaha  &  Kansas  City 

660.  Raleigh  £  Charleston 

661.  Rapid 

671.  Raritan  River 


86  R.  A.  0.  A.  1921  SYNOPSIS— FREIGHT 

662.  Reading 

672.  Rhode  Island  Co. 

663.  Richmond  Fred.  &  Potomac 

664.  Rio  Grande,  El  Paso  &  Santa  Fe 

665.  Rio  Grande  Southern 

666.  Rochester  &  Pittsburgh  Coal  &  Iron  Co 

667.  Rockingham 

668.  Rock  Island  Southern 

669.  Rome  &  Northern 

670.  Rutland 

671.  Raritan  River 

672.  Rhode  Island  Co. 

684.  St.  Johnsbury  &  Lake  Champlain  R.  R. 

685.  St.  John's  River  Terminal 

686.  St.  Joseph  &  Grand  Island 

687.  St.  Louis  &  Hannibal 

688.  St.  Louis  &  O'Fallon 

689.  St.  Louis,  Brownsville  &  Mexico 

690.  St.  Louis,  Kennett  &  S.  E. 

691.  St.  L.  Merchant's  Bridge  Terminal 

692.  St.  Louis,  San  Francisco  &  Texas   » 

693.  St.  Louis-San  Francisco 

694.  St.  Louis  Southwestern 

695.  St.  Louis  Southwestern  of  Texas 

696.  St.  Louis,  Troy  &  Eastern 

697.  Sacramento  Northern 

698.  Salt  Lake  &  Utah 

699.  San  Antonio  &  Aransas  Pass 

700.  San  Antonio,  Uvalde  &  Gulf 

701.  San  Benito  &  Rio  Grande  Valley 

702.  San  Diego  &  Arizona 

703.  San  Francisco,  Napa  &  C. 

704.  San   Francisco-Sacramento 

705.  San  Joaquin  &  Eastern 

706.  San  Luis  Southern 

707.  Sand  Springs 

708.  Sandy  River  &  Rangeley  Lakes 

709.  Sapulpa  &  Oil  Field 

710.  Savannah  &  Atlanta 

711.  Savannah  &  Statesboro 

712.  Seaboard  Air  Line 

713.  Sewell  Valley 

714.  Sharpsville 

715.  Shreveport,  Houston  &  Gulf 


FREIGHT— RECOMMENDATORY  87 

716.  Sierra  of  California 

717.  Silverton  Northern 

735.  Sioux  City  Terminal 

718.  South  Brooklyn 

719.  South  Buffalo 

720.  '  Southern  111.  Ry.  &  Power 

721.  Southern  Pacific — Pacific   System 

722.  Southern  Pacific  Lines  in  La. 

723.  So.-Pacific  S.  S.  Line 

724.  Southern 

725.  Southern  (In  Miss.) 

726.  Spokane  &  Eastern 

736.  Spokane  &  Eastern  Ry.  &  Power 

727.  Spokane  International 

728.  Spokane,  Portland  &  Seattle 

729.  Stanley,  Merrill  &  Phillips 

730.  Staten  Island  Rapid  Transit 

731.  Sugar  Land 

732.  Sumpter  Valley 
734.  Sunset  R.  R. 

733.  Susquehanna  &  New  York 

734.  Sunset  R.  R. 

735.  Sioux  City  Terminal 

736.  Spokane  &  Eastern  Ry.  &  Power 

750.  Tallulah  Falls 

751.  Tampa  &  Gulf  Coast 

752.  Tampa  &  Jacksonville 

753.  Tampa  Northern 

754.  Temiskaming  &  Northern  Ontario 

755.  Tennessee,  Alabama  &  Ga. 

756.  Tennessee  Central 

757.  Terminal  Assn.  of  St.  Louis 
Texarkana  &  Ft.   Smith 

759.  Texas  &  New  Orleans 

'  760.  Texas  &  Pacific 

761.  Tex.  City  Term.  &  Tex.  City  Trans. 

762.  Texas  Mexican 

763.  Texas  Midland 

764.  Texas,  Oklahoma  &  Eastern 

780.  Texas  Short  Line 

765.  Texas  South-Eastern 

781.  Thornton  &  Alexandria 

766.  Tionesta  Valley 


88  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

767.  Toledo  &  Ohio  Central 

768.  Toledo  &  Western 

769.  Toledo,  Peoria  &  Western 

770.  Toledo,  St.  L.  £  West. 

771.  Toledo  Terminal 

772.  Tonopah  &  Goldfield 

773.  Tonopah  &  Tidewater 

782.  Toole  Valley 

774.  Toronto,  Hamilton  £  Buffalo 

775.  Trans-Mississippi  Terminal 

776.  Tremont  &  Gulf 

777.  Trinity  &  Brazos  Valley 

778.  Trinity  Valley  &  Northern 

779.  Trona 

783.  Tuscon,  Cornelia  &  Gila  Bend 

780.  Texas  Short  Line 

781.  Thornton  &  Alexandria 

782.  Toole  Valley 

783.  Tuscon,  Cornelia  &  Gila  Bend 

800.  Ulster  &  Delaware 
813.  Unadilla  Valley 

801.  Union  Freight 

802.  Union  Pacific 

803.  Union  R.  R. 

804.  Union  Ry.  Co. 

805.  Union  Stock  Yards  Company  of  Omaha 

806.  Union  Terminal  Co. 

807.  Union  Terminal  R.  R. 

808.  Union  Traction 

809.  Union  Traction  of  Indiana 
'810.  United  Railways  (Oregon) 

811.  Utah 

812.  Utah-Idaho  Central 

813.  Unadilla  Valley 

818.  Veracruz  Terminal 

819.  Vicksburg,  Shreveport  &  Pacific 

820.  Valdosta,  Moultrie  &  Western 

818.  Veracruz  Terminal 

821.  Verde  Tunnel  &  Smelter 

819.  Vicksburg,  Shreveport  &  Pacific 

822.  Va.  &  Carolina  Southern 

823.  Virginian 

824.  Visalia  Electric 


FREIGHT— RECOMMEND  A  TOR  J ' 

825.  Wabash 

826.  Wabash,  Chester  &  Western 

827.  Wadley  Southern 

828.  Ware  Shoals 

'829.  Warren  &  Ouachita  Valley 

830.  Washington  &  Lincolnton 

858.  Washington  &  Old  Dominion 

831.  Washington,  Idaho  &  Montana 

832.  Washington  Terminal 

833.  Washington-Va. 

834.  Washington  Western 

835.  Waterloo,  Cedar  Falls  &  North. 

836.  Waupaca-Green  Bay 

837.  Weatherford,  Mineral  Wells  £  N.  W. 

838.  Welland  Ship  Canal 

839.  Western  Maryland 

840.  Western  Pacific 

841.  Western  of  Ala. 

861.  West  Side  Belt 

842.  Wharton  &  Northern 

843.  Wheeling  &  Lake  Erie 

844.  Wheeling  Terminal 

845.  White  River 

'846.  White  Sulphur  Springs  &  Y.  P. 

856.  Wichita  Falls  &  Northwestern 
860.  Wichita  Falls  &  Southern 

857.  Wichita  Falls,  Ranger  &  Ft.  Worth 

847.  Wichita  Northwestern 

848.  Wildwood  &  Delaware  B.  S.  L. 

849.  Willamette  Valley  Southern 

859.  Williamsport  &  North  Branch 

850.  Winchester  &  Western 

854.  Winston-Salem  Southbound 

855.  Wisconsin  &  Michigan 

851.  Wisconsin  &  Northern 

862.  Wood  River  Branch 

852.  Woodstock  &  Blocton 

853.  Wrightsville  &  Tennille 

854.  Winston-Salem  Southbound 

855.  Wisconsin  &  Michigan 

856.  Wichita  Falls   &  Northwestern 

857.  Wichita  Falls,  Ranger  &  Ft.  Worth 
.  858.  Washington  &  Old  Dominion 

8.59.  Williamsport  &  North  Branch 

860.  Wichita  Falls  &  Southern 


90  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

861.  West  Side  Belt 

862.  Wood  River  Branch 

870.  Yadkin 

873.         Yazoo  &  Mississippi  Valley 

871.  Yosemite  Valley 

872.  '  Youngstown  &  Ohio  River 

873.  Yazoo  &  Mississippi  Valley 
880.         Zanesville  &  Western 

R.  A.  O.  A.  COMMODITY  CLASSIFICATION 

223.  Effective  January  1,  1920,  carriers  shall  be  governed 
by  the  R.  A.  O.  A.  Commodity  Classification  in  compiling 
freight  traffic  statistics  monthly  and  reporting  them  quar- 
terly and  annually  to  the  Interstate  Commerce  Commission 
according  to  the  seventy  commodity  classes  named  in  the 
Commission's  Order  of  December  1,  1919. 

Copies  of  the  R.  A.  O.  A.  Commodity  Classification  may 
be  obtained  from  the  Secretary  at  $1.00  each. 

224.  It  will  be  observed  that  the  Commission's  Order 
does  not  require  the  classification  by  commodities  of  1.  c.  1. 
freight.     In  showing  the  carload  commodities  on  the  ab- 
stract, they  should  be  designated  by  name. 

225.  For  purposes  of  commodity  statistics  reported  to 
the    Interstate    Commerce    Commission,    the    Railway   Ac- 
counting Officers  Association  favors  the  plan  of  being  gov- 
erned entirely  by  the  information  shown  on  the  waybills, 
instead   of   attempting  to  make   any   readjustment   on   ac- 
count of  rebilling. 

SAFEGUARDING  THE  REVENUES  OF 
INTERMEDIATE  CARRIERS 

226.  In  principle  there  is  no  difference  between  the  safe- 
guarding of  the  revenue  of  intermediate  carriers  and  that 
of  waybilling  carriers.     It  is,  therefore,  recommended  that 
a  check  be  made  by  the  intermediate  carrier  to  insure  the 
reporting  of  waybills  in  interline  accounts  and  that  the  dis- 
tribution of  the  revenue  be  verified  with  the  same  care  that 
is  accorded  the  verification  of  other  revenues  accruing  from 
interline  traffic. 


FREIGHT— RECOMMENDATORY  91 

The  following  plan  is  recommended : 

227.  Passing   Report.     A   passing   report,   R.   A.   O.   A. 
Standard   Form   No.   119,   to   be   made   at   the  passing  off 
junction   station,   except   that   when   it   is   not   practicable 
to  prepare  this  report  at  the  passing  off  junction  station  on 
account  of  there  being  no  stoppage  in  transit  on  the  lines 
of  intermediate  carrier,  the  report  should  be  made  by  spe- 
cial arrangement  between  carriers  at  transfer  point,  break- 
•bulk  station,  or  elsewhere. 

228.  However,  the  intermediate  carrier  may  make  a  pass- 
ing report  at  the  coming  on  junction  station  if  necessary  to 
safeguard  its  revenue.     Where  individual  carriers  require 
a  passing  report  at  coming  on  junction  stations  such  car- 
riers may  obtain  a  copy  of  the  passing  off  report  from  con- 
necting  carriers   or   make   necessary   arrangement   for   its 
compilation. 

229.  The  preparation  of  this  report  on  the  basis  of  the 
passing  off  junction  will  permit  of  the  exchange  of  these 
passing  reports  and  materially  reduce  the  expense  of  both 
junction    agents    preparing    passing    reports    on    the    same 
traffic. 

230.  Junction  Record  of  Interline   Waybills.     Interme- 
diate carriers  for  the  protection   of  their  revenue   should 
secure   from   junction   stations   a   report   of   interline   way- 
bills, retaining  the  option  to  make  the  report  either  at  the 
junction  where  waybills  are  received  from  other  carriers, 
or  at  the  junction  at  which  the  waybills  are  delivered  to 
other  carriers ;  therefore,  interline  waybills  should  accom- 
pany   the    freight    in    order    that    such    a    report    may    be 
secured   by   the   intermediate    carrier    for   accounting   and 
other   purposes.      It   is    the   practice   of    some   carriers    to 
check  freight  and  obtain  receipts  from  connecting  carriers 
on  freight  bill  forms  for   shipments   rewaybilled   at  junc- 
tion   station.     Freight    bill    forms    and    other    forms    are 
used   by   some  carriers   for  obtaining  receipts   for   freight 
delivered  to  connecting  carriers  on  interline  waybills,  but 
a  great  many  carriers  do  not  require  receipts  of  any  char- 
acter  for   such   shipments,  and   depend   entirely   upon   thr 


92  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

loading  record  and  the  record  of  delivery,  of  cars  to  con- 
necting carriers,  both  for  carload  and  less  carload  freight, 
to  establish  the  delivery  of  freight  to  connecting  carriers, 
and  upon  O.  S.  &  D.  reports  to  establish  the  condition  of 
freight  which  is  checked  or  transferred  at  the  junctions. 
Receipts  for  waybills  and  freight  bills  are  not  considered 
necessary  under  normal  conditions.  Receipts  obtained  in 
this  manner  would,  in  many  cases,  be  given  perfunctorily 
and  could  not  be  accepted  as  evidence  of  the  delivery  of 
freight,  or  of  the  condition  of  freight  when  delivered  to 
connecting  carriers. 

SPECIAL  RULINGS 

231.  Direct    Correspondence   With   Agents.     Wherever 
the  conditions  are   such   as   to   warrant  or   require   direct 
inquiry,    an    accounting   officer    may    send    direct    inquiry 
to  agents  of  another  carrier,  enclosing,  for  reply,  a  self- 
addressed   envelope   with  postage   stamp,  if  necessary  for 
transmission   by   U.   S.   Mail.      It   would   be   desirable   for 
each  carrier  to  outline,  to  its  agents,  its  policy  regarding 
replies  to  direct  inquiries  made  of  its  agents  by  account- 
ing officers  of  other  roads.     Where  inquiries  are  necessary 
with   agents   located    in    foreign   countries,    such    inquiries 
should  be  made  through  respective  accounting  officers. 

232.  Loss  and  Damage  Claim  Authority  Blank.     This 
blank   (R.  A.  O.  A.   Standard   Form   No.  200),  should  be 
printed  on  salmon-color  paper. 

233.  Abstract  of  Interline  Waybills  Received.     This  As- 
sociation recommends  the  use  of  revised  R.  A.  O.  A.  Stand- 
ard   Form    No.    104,    Abstract   of   Interline   Waybills    Re- 
ceived, submitted  herewith.     A  second  and  third  form  of 
Abstract    of    Interline    Waybills    Received    (R.    A.    O.    A. 
Standard  Forms  Nos.  109  and  170)   are  recommended  for 
use  by  those   carriers  that  because  of  the   nature   of  the 
divisions  in  effect  cannot  use  R.  A.  O.  A.  Standard  Form 
No.  104.     (See  Rule  3,  Freight-Mandatory  section  of  this 
Synopsis.) 

234.  The  use  of  R.  A.  O.  A.  Standard  Forms  Nos.  109 


FREIGH  T— RECOMMEND  A  TOR  V  93 

and  170  is  recommended  for  those  carriers  having  arbitrary 
divides  and  rates  stated  in  cents  per  cwt,  breaking  on 
specific  gateways.  When  a  carrier  finds  it  desirable  to 
use  R.  A.  O.  A.  Standard  Form  No.  109  in  making  its  set- 
tlements with  a  particular  carrier,  then  that  form  must  be 
used  exclusively  in  the  preparation  of  such  settlements. 

235.  When  a  carrier  finds  it  desirable  to  use  R.  A.  O.  A. 
Standard  Form  No.  170,  in  addition  to  R.  A.  O.  A.  Stand- 
ard Form  No.  104,  in  making  its  settlements  with  a  par- 
ticular carrier,  then  these  forms  may  be  used  interchange- 
ably in  the  preparation  of  such  settlements. 

236.  Shipping  Orders  and  Bills  of  Lading.     When  ship- 
ping orders  and   straight  bills  of  lading  are  prepared  at 
the  same  time  by  the  carbon  process  the  shipping  order 
should  be  on  top.     On  an  "order"  bill  of  lading  the  num- 
ber of  packages  should  be  spelled  out  as  well  as  given  as 
a  numeral. 

237.  Refrigeration  Charges.     When  an  initial  or  inter- 
mediate carrier  reconsigns  a  shipment  on  which  there  is 
a   refrigeration   charge,    it   shall    correct   the   refrigeration 
charge  on  the  waybill  to  basis  of  tariff  rates  to  the  new 
destination.     Stated  refrigeration  charges  shall  be  shown 
as  a  separate  item  in  the  "Freight  Charges"  column  of  the 
waybill. 

238.  Empty  Cars  Bearing  M.  C.  B.  Home  Route  Cards, 
and  Empty  Tank  Cars  Not  Subject  to  Revenue  Charges. 
Regular  waybill  forms  should  be  used  for  the  movement 
of  empty  cars  bearing  M.  C.  B.  home  route  cards. 

239.  Empty  tank  cars  not  subject  to  revenue  charges 
should  be  returned  on  regular  waybill  form. 

240.  Household  Goods  and  Emigrant  Movables  Destined 
to  Non-agency  Stations.     The  destination  carrier  shall  be 
responsible    for    the    collection    of    such    portions    of    the 
charges  on  carload  shipments  of  household  goods  or  emi- 
grant movables   destined   to   non-agency   stations   as   may 
arise  from  weighing  or  inspecting  shipments  between  origin 
and  destination. 

241.  Diverted     Freight.    When     carload     and     1.     c.     1 


94  R.  A.  0.  A.  1921  SYNOPSIS— FREIGHT 

freight  is  diverted  from  one  terminal  carrier  to  another 
carrier  in  the  same  city,  waybills  should  be  taken  into  ac- 
count of  the  waybill  terminal  carrier;  freight  bills  to  be 
turned  over  to  the  delivering  carrier  with  freight  and  the 
collections  returned  to  the  terminal  carrier.  The  respective 
operating  departments  should  arrange  for  the  rendering  of 
bill  for  services. 

242.  Envelopes  to  be  Used.     For  ordinary  correspond- 
ence,   handled    through    the   United    States    mail,    carriers 
should    use    envelopes    in    sizes    like    the    standard    sized 
stamped   envelopes   sold   by   the   Postoffice.      In   every   case, 
particular  attention  should  be  given  to  having  the  envelope 
adapted  to  its  contents. 

243.  Tonnage  Interchanged  Between  Carriers.     To  se- 
cure uniformity,  it  is  recommended  that  each  carrier's  report 
of  tonnage  interchanged  with  connections  be  compiled  on 
the  following  basis : 

Tonnage  interchanged  at  junctions  on  transfer  freight 
bills  or  interline  billing  with  junction  settlements — state- 
ments should  be  compiled  by  junction  agents  and  agreed 
and  certified  to  as  correct  by  both  agents  in  interest. 

Tonnage  interchanged  on  interline  billing — should  be 
based  on  the  interline  freight  settlements. 

Material,  the  property  of  either  carrier  interested  in  the 
interchange — should  be  included  in  each  carrier's  report, 
but  shown  as  a  separate  item. 

244.  Undercharges  Collected  by  Railway  Weighing  As- 
sociations and  Inspection  Bureaus.     The  managers  of  the 
respective  bureaus  should  render  statements  to  the  terminal 
carrier  in  their  bureau,  showing  full  particulars  of  all  ship- 
ments  on   which   undercharges   are   collected,    stating   the 
names  of  the  carriers  interested,  and  furnish  to  each  a  copy 
of  the  statement.     The  total  undercharges  should  be  paid 
to  the  terminal  carrier,  the  latter  to  settle  direct  with  other 
carriers  in  interest  for  their  respective  proportions.    Settle- 
ments should  be  made  through  the  interline  freight  account 
when    shipments   are   handled    on    interline   waybills   with 
audit  office   settlement,   and   by   voucher   when   shipments 


FREIGHT—  RECOMMENDATORY  95 

are  rebilled  at  junctions  or  handled  on  interline  waybills 
with  junction  settlement. 

245.  When  shipments  move  beyond  the  territory  of  one 
bureau  into  that  of  another,  a  copy  of  the  statement  should 
be  sent  to  the  manager  of  such  other  bureau  for  settlement 
in  like  manner. 

246.  Official  List  of  Open  and  Prepay  Stations.     This 
Association  endorses  the  use  of  the  "Official  List  of  Open 
and  Prepay  Stations,"  by  which  agents  may  avoid  delays 
to  freight,  resulting  from  failure  to  waybill  shipments  pre- 
paid when  destined  to  non-agency  stations. 

247.  .Use  of  Mechanical  Devices  in  Freight  Accounting 
Work.     An  investigation  develops  that  the  following  me- 
chanical devices  are  being  used  in  freight  accounting  work : 

1.  Tabulating,    used    in    connection    with    punched 
cards. 

2.  Calculating. 

"3.  Dictating  and  Transcribing. 

4.  Typewriting. 

5.  Printing  and  Duplicating. 

6.  Addressing. 

7.  Binding. 

8.  Stenciling. 

9.  Perforating. 

10.  Stamp  Affixing. 

11.  Time  recording. 

12.  Paper-cutting. 

13.  Books  of  calculated  tables. 

14.  Multi-pens. 

15.  Numbering. 

The  work  generally  done  with  the  machines  is  as  follows : 

Tabulating  Machines — Used  in  connection  with  punched 
cards. 

Accounting. 

(a)  Verifying  station  agents'  daily  or  monthly  ab- 
stracts of  local  and  interline  waybills  forwarded  and  re- 


96  R.  A.  0.  A.  1921  SYNOPSIS— FREIGHT 

(b)  Balancing   local    advances    and    prepaid    forwarded 
with  the  received. 

(c)  Balancing  advances  and   prepaid  forwarded   as  re- 
ported by  other  carriers,  with  station  agents'  interline  for- 
warded abstracts. 

(d)  Balancing    freight,    advances  and    prepaid    as    re- 
ported by  station    agents  on    interline  received    abstracts, 
with  interline  freight  reports  rendered  to  foreign  carriers. 

(e)  Verifying  switching  settlements  with  per  diem  re- 
claim statements  and  interchange  car  reports. 

Statistical : 

(a)  Arriving  at  tonnage  and  revenue  between  .stations 
for  the  purpose  of  determining  tons,  tons  one  mile,  and 
distribution  of  revenue  by  districts,  divisions,  states,  etc. 

(b)  Compiling  commodity  statistics. 

(c)  Compiling  freight  traffic  movement  for   Interstate 
Commerce  Commission  and  State  Railway  Commissions. 

(d)  Apportioning  tons  and  tons  one  mile  to  states. 

(e)  Compiling  station  reports  for  State  Railway  Com- 
missions. 

(f)  Compiling    annual    reports    for     State     Boards    of 
Equalization  and  Assessment. 

Calculating  Machines : 

(a)  For    addition,    multiplication,     division     and     sub- 
traction. 

(b)  For  arriving  at  original  footings,  extensions,   etc., 
on  reports  rendered. 

(c)  For  verifying  footings,  extensions,  etc.,  on  reports 
received. 

(d)  For  computing  tons  one  mile. 

(e)  For  apportioning  revenue  between  carriers,  proper- 
ties,  districts,   divisions,   states,   etc. 

(f)  For  computing  rate  per  ton,  per  mile,  average  dis- 
tance hauled,  etc. 

(g)  For  arriving  at  percentages. 

Dictating  and  Transcribing  Machines:  For  dictating  let- 
ters, record  of  dictation  being  made  on  a  wax  cylinder 
which  is  passed  to  a  typist  and  placed  on  a  transcribing 


FREIGHT—RECOMMEND  A  TORY  97 

machine  by  means  of  which  the  dictation  is  reproduced  to 
the  typist. 

Typewriting  Machines:  For  letter  writing,  preparation 
of  bills,  vouchers,  statements,  interline  freight  account  ab- 
stracts, division  statements,  correction  notices,  correction 
accounts,  and  all  classes  of  reports  and  documents. 

Printing  and  Duplicating  Machines:  For  printing  and 
duplicating  letters,  circulars,  stereotype  forms,  statements, 
etc.,  where  a  number  of  copies  are  required. 

Addressing  Machines:  For  addressing  envelopes,  let- 
ters, circulars,  etc. 

Binding  Machines :     For  binding  reports  and  records. 

Stenciling  Machines:  For  cutting  stencils  for  marking 
books,  packages,  etc. 

Perforating  Machines :  For  perforating  waybills  to  indi- 
cate date  reported,  also  to  cancel  claim  and  voucher 
papers,  etc. 

Stamp  Affixing  Machines :  For  placing  postage  stamps 
on  envelopes,  packages,  etc. 

Time  Recording  Machines:  For  recording  time  of  em- 
ployees entering  and  departing  from  the  office. 

Paper-cutting  Machines :  For  trimming  forms,  bound 
volumes  of  waybill  copies,  etc. 

Systems  and  forms  are  not  submitted  as  the  requirements 
of  carriers  vary  according  to  local  conditions,  and  the  forms 
differ  in  size  and  arrangement  by  reason  of  the  information 
to  be  determined ;  consequently  the  number  of  forms  in  use 
is  too  great  to  warrant  submitting  them. 

The  use  of  mechanical  devices  permits : 

(a)  The  segregation  of  the  cheaper  grades  of  work. 

(b)  The  employment  of  fewer  expert  clerks. 

(c)  The  assignment  of  more  complicated  work  to  higher 
salaried  employees. 

(d)  Minimizing  errors  and  inaccuracies. 

(e)  The  rendering  of  reports  more  promptly  and  with 
greater  facility. 

(f)  The  preparation  of  special  statements  in  less  time 
and  in  a  more  satisfactory  manner. 


98  R.  A.  O.  A.  1921  SYNOPSIS— FREIGHT 

(g)  A  considerable  saving,  in  many  instances  as  much 
as  twenty-five  to  thirty  per  cent. 

248.  R.  A.  O.  A.  Standard  Freight  Forms.  It  is  recom- 
mended that  carriers,  as  well  as  the  Interstate  Commerce 
Commission,  conform  to  the  nomenclature  designating 
freight  forms  and  records  adopted  by  this  Association  as 
follows : 

98.  Freight  Waybill. 

99.  Less  Than  Car  Load  Freight  Waybill. 

100.  Astray  Freight  Waybill. 

101.  Live  Stock  Waybill. 

102.  Conductor's  Waybill. 

103.  Prepaid  Freight  Bill. 

104.  Abstract  of  Interline  Waybills  Received.     It  is 
considered  a  distinct  advantage  to  have  abstracts  printed  in 
duplicate,  joined  at  the  top,  with  loose  sheets  to  be  inserted 
for  additional  copies. 

105.  Interline  Freight  Division  Statement. 

107.  Interline  Freight  Correction  Account. 

108.  Interline  Freight  Statement  of  Differences. 

109.  Abstract  of  Interline  Waybills  Received. 

110.  Summary     of     Interline     Accounts     of     Freight 
Received. 

111.  Freight  Waybill — Preferred  Movement. 

116.  Monthly  Summary  of  Daily  Reports  of  Waybills 
Received  and  Forwarded. 

117.  Junction  Settlement  Certificate. 

118.  Notice  of  Undercharge  in  Advances. 

119.  Junction  Passing  Report  of  Interline  Waybills. 

128.  Inspector's  Report  of  Freight  Cars  to  be  Light- 
Weighed  and  Stenciled. 

129.  Master  Mechanic's  Daily  Report  of  Cars  Light- 
Weighed  and  Stenciled. 

130.  Record  of  Light  Weight  of  Freight  Car  (Card). 
132.     Station  Register  of  Advances  and  Prepaid  For- 
warded. 

134.     Transit  Waybill. 

137.     Interline  Switching  Waybill. 


FREIGHT— RECOMMENDATORY  99 

138.  Report  of  Interline  Switching  Waybills  for  Cars 
Forwarded. 

139.  Report  of  Interline  Switching  Waybills  for  Cars 
Received. 

144.  Interline  Waybill  Tracer. 

147.  Agent's  Waybill  Correction 

150.  Daily  Report  of  Local  Waybills  Forwarded. 

151.  Daily  Report  of  Interline  Waybills  Forwarded. 

152.  Daily  Report  of  Local  Waybills  Received. 

153.  .Daily  Report  of  Interline  Waybills  Received. 

154.  Report    of    Miscellaneous     Bills     Received     for 
Collection. 

155.  Station  Cash  Book. 

156.  Junction  Settlement  Sheet. 

157.  Report  of  Miscellaneous  Debits  and  Credits. 

158.  Agency  Balance  Sheet. 

159.  Agent's   Monthly  Statement  of  Unpaid   Freight 
Bills  afld  Other  Unsettled  Items. 

160.  Agent's  Report  of  Drafts  Drawn. 

161.  Freight  Bill. 
161-A.     Arrival  Notice. 
161-B.     Station  Record. 
161-C.     Delivery  Receipt. 
161-D.     Cashier's  Memorandum. 

162.  Prepaid  Freight  Bill. 

163.  Report  of  Bills  of  Lading  and  Freight  Bills  for 
Transportation  of  U.  S.  Government  Freight,  Submitted  for 
Credit. 

164.  Report  of  Freight  Bills  for  Transportation. 

165.  Daily  Report  of  Waybills  Received. 

166.  Deposit  Slip. 

167.  Notice     to     Shipper     or     Consignee     of     Over- 
Collection. 

168.  Station  Relief  Claim. 

169.  Report  of  Unrefunded   Overcharges  and   Over- 
collections. 

170.  Abstract  of  Interline  Waybills  'Received. 


100  R.  A.  0.  A.  1921  SYNOPSIS— FREIGHT 

200.     Loss  and  Damage  Claims  Authority.     (See  Dis- 
bursement Section  of  This  Synopsis.) 

Note. — The  R.  A.  O.  A.  Standard  Freight  Forms  shown  on  the  fol- 
lowing pages  are  reduced  in  size,  but  information  is  given  to  indicate 
the  proper  sizes  when  the  forms  are  printed  for  use  of  carriers. 

R.  A.  O.  A.  Overcharge  Claim  Forms  are  shown  on  pages  201  to  211 
of  this  book. 


(CODE  NO.)   NORTH  &  SOUTH  R.  R. 
FREIGHT  WAYBILL 


R.  A.  O.  A.  Standard 
Form  No.  M 

Size  8^x11  Inch*,  or 
8^x20  inebe* 


STOP  THIS  CAR  AT 

FOR 

ems  WEIGHT  OF  cu 

•  HO    COHTSHTS     FOI 
CI6IIE  UTIlt 
TOK 

DATE                                      WAYBILL  No. 

Car  Initial  and  Number 

Transferred  To 

11     At 

£  This  waybill  may  be  used  for  all  single  consignments,  whether  carload  or  less  carload,  and  whether  local  or  interline 

n  

FROM                          STATION                          STATE 
NUMBER 

TO                           STATION 

STATE 
1 

Full  Name  of  Shipper,  Origin  and   Date,   Original  Car,  Transfer 
Freight  Bill  and  Previous  Waybill  Reference   When   Rebilled. 

ROUTE    (show  each  Junction  and  Carrier  in  Route  Order  to   Des- 
tination of  Waybill.) 

•CONSIGNEE,  ADDRESS  (Final  Destination  and  Additional  Rout- 

LENGTH  OF  CAK  . 

Marked  Capacity  of  Car       Ste 

nciled  Wgt. 
of  Car 

Ordered 

Furnished 

Ordered     1  Furnished 

Indicate  by  symbol    in 
column     provided    * 
how  weights  were   ob- 
tained. 
R—  Railroad  Scale 
A—  Weighing     Bureau 
or  Agreement 
T-Tariff,   Classifica- 
tion or  Minimum 
S—  Shipper's     Agree- 
ment   or    Tested 
Weight 
E-Estimated    (Weigh 
and  Correct) 

WEIGHED 
At    .. 

Instructions  regarding  icing,    ventilation,  milling,  v 
If  iced,  specify  to  whom  icing  should  be  charged. 

eighing,  etc. 

- 

Gross  /.... 

•  Tare 

Allowance  .. 
Net 

J    Transferred           1  Loading  N 
Date                            L 

>.  2    Transferred 
Date 

1  Loading  No. 

Transferred         1  Loading  No.  4     Transferred         1  Loading  No. 
At                                                         At 

rt>                                        TO 

At 
To 

At 
To 

Description  of  Articles  and  Marks                 |  *Comoio<Kty  No. 

Weight 

- 

Rate 

Freight 

Advances 

.     Prepaid 

'.     *This  heading  to  be  printed  on  this  form  but  showing 
the  number  is  optional. 

NOTE:—  When  the  20  inch  form  is  used  a  fine  line 
should  be  printed  across  the  form  eleven 
inches  from  the  top  with  the  words  "Fold 
Here"  in  small  type  printed  thereon. 

ED  ON  BA 

CK  ( 

>F  THE 

WAYBILL  IN 

SPACES  PRX^ 

riDED 

Destination  Agent's 
Freight  Bill  No. 

ALL  YARD  STAMPS  TO  BE  F 

Junction  Forwarding  Agents  Will  Show  Junction  Stamps  in  the  Space  and  Order  Provided  Below: 

Destination  Agent  will  Stamp 

]«»  Junction 


Additional  Junction  Agents  Stamps  Must  be  Shown  on  Back  of  Waybill  in  Spaces  Provided 

(CODE  NO.)  NORTH  AND  SOUTH  RAILROAD 


•       '  '  Back  of  R.  A.  O.  A.  Standard 

Forms  Nos.  98,  99, 100,  101,  111,  and  134 

YARDSTAMPSTOBEPLACEDIN  CONSECUTIVE  ORDER  BELOW 


1 

2 

3 

4 

• 

1                          6 

7 

8 

9 

10 

II 

12 

5th  Junction 

6th  Junction 

7th  Junction 

8th  Junction 

9th   Junction 

lOth  Junction 

(CODE  NO.)    NORTH  &  SOUTH   R.    R. 
LESS  THAN  CAR  LOAD  FREIGHT  WAYBILL 


Indie 
R— Railroad  Scale      A— Weighing  Bures 


R.  A.  O.  A.    SuniUrd 

Korm  No.  W 
Size  H'/txll  lochei  or 

8>ix20  Inches 

te  by  Symbol  in  Column  Provided  *  How  Weights  Were  Obtained 

i  or  Agreement      T — Tariff,  Classification  or  Minimum       S — Shipper's  Agreement  or  Tested  Weight 
E — Estimated   (weigh  and  correct) 


Car  Initials  and  Number 


10* 


Date 


Waybill  No. 


Number 


Route  (Show  Each  Junction  and  Carrier  in  Route  Order  to  Destina- 
tion of  Waybill.) 


(5)   Transferred 

Date 

At 

To 


Llltlllll 


(6)  Transferred 

Date 

At 

To 


(1)  Transferred 

Date 

At 

To 


(2)  Transferred 

Date 

At 

To 


(3)   Transferred 

Date 

At 

To 


(4)   Transferred 

Date 

At 

To 


Full  Name  of  Shipper,  Origin 
and  Date,  Original  Car,  Transfer 
Freight  Bill  and  Previous  Way- 
bill Reference  When  Rebilled 


Consignee,  .Address,  Final 
Destination  Additional  Routing 
Description  of  Articles,  Marks 


Weight 


Freight 


Advances 


Prepaid 


NOTE:— When  the  20  inch  form  is  used  a  fine  line 
should  be  printed  across  the  form  eleven 
inches  from  the  top  with  the  words  "Fold 
Here"  in  small  type  printed  thereon. 

The  back* of  this  Form  to  be  the  same 
as  back  of  R.  A.  O.  A.  Standard  Form 
No.  98. 


All  Yard  Stamps  to   he  Placed   on  thi   Back  of  the  Waybill    in  the  Spaces   Provided 


Junction  Forwarding  Agents  Will  Show  Junction  Stamps  in' the  SjXce  and  Order  Provided  Below 


2nd  Junction 


3rd  Junction 


4th  Junctier 


Addition*!  Junction  3t«np.  Muit  be  Shown  fit  the  »«ck  of  Waybill  In  3p»ee»  Provided. 

'.CODE  No.)   NORTH  AND  SOUTH  RAILROAD 


Destination  Agent 

Will  Stamp  Herein  the 

.Date  Reported 


(CODE  NO.)    NORTH  &  SOUTH  R.   R. 
ASTRAY  FREIGHT  WAYBILL 


R.  A.  0.  A.  SUnd«rd 

Form  No.  100 
Size  8/jXll  Inches 


DELIVER  ONLY  ON  PRESENTATION   OF   ORIGINAL  BILL  OV 

LADING  OR  OTHER  PROOF  OF  OWNERSHIP 

If  Destination  Agent  can  locate  Revenue  Waybill,  he  must  insert  reference  thereto  in  space  provided  under  heading  "Reference  to  Revenue 
Waybill";  if  not,  he  must  ascertain  original  point  of  shipment  from  Bill  of  Lading  or  Invoice;  it  not  fully  prepaid,  freight  charges  due  must  be 
collected  on  basis  of  through  rate  applicable.  The  amount  assessed  to  be  entered  in  column  headed  "F  reight,"  and  report  rendered  accord- 
ingly. Information  as  to  tne  Bill  of  Lading  or  Invoice  must  be  inserted  in  the  appropriate  space  If  shipment  is  delivered  on  a  fully  pre- 
paid bill  of  lading,  the  word  "Prepaid"  must  be  written  in  the  "Freight"  column. 


Car  Initials  and  Number 

IOWUS  IIMBEI 

Date                                        Waybill  No. 

TO—                            (Station) 

(State) 

From—                           (Station) 
Number 

(State) 

Route  (Show  Each  Junction  and  Carrier  in  Route  Order  to  Destina- 
tion of  Waybill.) 

(0)  Transferred              I  LiUl*tii 
Date                               1 

At 

To 

(6)  Transferred             I  LH<IM  k. 
Date                                1 
At 
To 

Consignee,  Address  and  Final  Destination. 

(1)  Transferred              1  i««i«i»« 
Date                                 1 
At 
To 

!(2)  Transferred             I  u«4i»i»«. 
Date                               1  
At 
To 

(3)  Transferred              1  IM<I«||». 
Date                                 1  
At 
To 

(4)  Transferred             1  UK.M  M. 
Date                                I 
At 
To 

Description  of  Articles  and  Marks 

Weight 

Rate           Freight 

Reference  to  Revenue  Waybill 

NOTE  :  —  The  back  of  this  Form  to  be  the  same  as 
back   of   R.   A.    O     A.   Standard    Form 
No.  98. 

From 

Date  192.. 

Waybill  No. 

Waybill  Made  By 
R.  R. 

Waybill  Held  By 
R  R. 

Original  Point  of  Shipment 

Freight  Bill  No. 

Over  From  Car 

Initial  No  

Date                                               1 

When    Delivery   is    Made    Upon    Bill   of   Lading      When  Bill  of 
Insert  the  Following  Information                       Below  Date 
Delivery  is 

?2           Name  of  .shipper                                                             Name  of  Shi 

Lac 
of  1 
Ma 

ppe 
t  of 

ing  Can  Not  Be  Obtained,  Show 
nvoice  and  Other  Data  on  Which 
ie. 

Seals    

Bill  of  Lading  Issued  By  I 

Original  Poin 
ktion 

2—      Date—  

_—      From  .     Sti 

Shipment  
._  ,    192-.. 

Over  Report  No  

Date—-—  ,    19 

Junction  Forwarding  Agents  Will  Show  Junction  Stamps  in  the  Space  and  Order  Provided  Below 

1st  Junction                               2nd 

Junction                            3rd  Junction 

4th  Junction 

Destination    Agent    Will 
Stamp  Herein  the 
Date  Reported 

Junction  bi.mp»  Must  be  Shown  on  the  Back  of  Waybill  In  Space*  Provided 

(CODE  No.)  NORTH  AND  SOUTH  RAILROAD 


(CODE  NO.)    NORTH  AND  SOUTJH  RAILROAD 
LIVE  STOCK  WAYBILL 


R.  A.  O.  A.  8Und.nl 

Form  No.  101 
Site  8*4x11  inchf  i. 


This  form  to  be  printed  in  two  parts,  "Original"  and  "Stub."    The  first  part  to  show  the  word  "Original"  in  the  upper  right-hand 
corner  in  large  type;  the  second  part  to  show  the  word  "Stub"  in  the  upper  right-hand  corner  in  large  type.    The  back  of  "Orij 
form  to  be  the  same  as  the  back  of  R.  A.  0.  A.  Standard  Form   No.  98;  the  back  of  "Stub"  form  should  contain,  in  Urge 


corner  in  large  type;  the  second  part  to  show  the  word  "Stub"  in  the  upper  right-hand  corner  in  Urge  type.    The  back  of  "Original' 
the  back  of  R.  A.  0.  A.  Standard  Form   No.  98;  the  back  of  "Stub"  form  should  contain,  in  Urge   type, 
merely  the  following:      Destination   Live  Stock  Stub— Place  No  Stamps  Here-Junction  and  Yard  Stamps  Should  Be  Placed  on  Back 


of  "Original"  Live  Stock  Waybill.     On  the  front  of  the  "Stub"   form,   above  the   words   "Feeding   and   Rest   Record",   should   be 
printed,  in  bold  face  type,  "Destination  Live  Stock  Stub." 


Gross  weight  ot 

Car   and    Contents 

for  Engine  Rating 

TONS 


Car  Initial  and  Number 


ROUTE  (Show  Each  Junction  and  Carrier  in  Route  Order  to  Destina 
tion  of  Waybill) 


Full  Name  of  Shipper,  Origin  and  Date.  Original  Car.  Transfer 
Freight  Bill  and  Previous  Waybill  Reference  When  Rebilled. 


Consignee  and  Address  (Show  Final  Destination  When  Beyond) 


Indicate  by  Symbol  in 
Column  Provided  •  how 
Weights  were  Obtained 


Car  Ordered.    To  be  Filled  In  when  Different  Car  is  Furnished 


A— Weighing  Bureau  or 
Agreement. 


T — Tariff,    Classification 
or  Minimum. 


Time  Loaded M.     Date 

Was  an  Attendant  in  Charge  (Yes  or  No) 
Was  Car  Bedded  by  Carrier  (Yes  or  No) 
Has  36-hour  request  been  signed  and  filed  at  point  of  origin? 

(Yes  or  No) 
Government  Certificate  No....  ...  Attached. 


S — Shippers   Agreement 
or  Tested  Weight. 


E— Estimated       (Weigh 
and  Correct.) 


Number  of  head  and  description  of  stock. 

Note — Ordinary  live  stock  unless  otherwise  specified. 


FEEDING  AND  REST  RECORD 


FOR  ADDITIONAL  CHARGES  SEE 
Amount          W/B    No.  Date 


Date    Time     Count   Date    Time    Count  Removed  Amt-     Kind 


Total    (For  Destination 
Agents  Use  Only) 


All  Yard  Stamps  Must  Be  Shown  on  Back  of  Waybill  in  the  Spaces  Provided 


Junction  Agents  Will  Show  Junction. Stamps  in  the  Spaces  and  Order  Below: 


1st  Junction 


2nd  Junction 


3rd  Junction 


4th  Junction 


Addition*)  Junction   A«wit»'  Sum*  Will  b.  Shown  c.  B«i  of  W.,MI  la  Spwa 

(CODE  No.)  NORTH  AND  SOUTH  RAILROAD 


Destination  Agents  will 
Stamp  Herein  the  Date 
•  Reported 


R.  A.  O.  A.  Standard  Form  No.  102 
Size  4x9%  inches 

NORTH  AND  SOUTH   RAILROAD 

CONDUCTOR'S  WAYBILL  No. 

^or  Auditor  Freight  Accounts 
TRIPLICATE 


From 


Date 

Car  Inks Car  No. 

Consignor 

Consignee 

Destination  

Route  Via.... 


.19. 


No.  of  Packages 

Description  of  Articles 

Shipper's  Weight 

Prepay  collected  to  apply  ... 


Conductor's 
W/B  left  at 


Agent's  W.  B.  No 

Date.... 


19 

...Conductor 


Train  No 

It  is   suggested  that   this  form  consist  of   three   parts: 

Part  1,  the  original,  is  to  carry  the  words  "Receipt  for  Shipper."  The  line 

"Agent's  W.  B.  No "  and  the  line  "Date  ,  191.."  are  to  be 

omitted,  and  in  lieu  thereof,  the  following  is  to  be  inserted:  "This  property  is 
accepted  for  transportation  under  the  terms  of  the  Company's  regular  form  of 
bill  of  lading  for  which  this  receipt  may  be  exchanged  at  above  point  where  this 
waybill  will  be  left.  THIS  RECEIPT  IS  NOT  NEGOTIABLE-" 

Part  2,   duplicate,  is  to  carry   the   words   "For   Agent   at    Billing   Station." 

Part  3,  triplicate,  is  to  be  a  card  and  is  to  carry  the  words  "For  Auditor 
Freight  Accounts,"  or  other  appropriate  title  of  freight  accounting  officer.  The 
address  of  the  freight  accounting  officer  is  to  be  printed  on  the  back  of  this  part. 


NORTH  8c  SOUTH  R.  R. 

PREPAID  FREIGHT  BILL 

FREIGHT   BILL  No. 


DATE                                     WAYBILL  No. 

Car  Initial  and  Number 

TO 

SHIPPER 

ROUTE 

CONSIGNEE  AND  ADDRESS 

TO             NORTH  &  SOUTH  R.  R.,  Debtor 
For  Charges  on  Articles  Waybilled 

Instruction,  regarding  Icing,  ventilation,  milling,  weighing,  etc. 
If  ioed,  specify  to  whom  Icing  should  be  charged. 

1    Commodity  No. 

Weight     Wgt.     Rate          Freight           Advances           Prepaid 

This  term,  ^rioted,  on  li^ht  weight  paper,  to  register  with 
waybill  forms  and  be  used  a*  an  insert  at  the  time  waybill  is 
made.    The  fOra  may  be  printed  in  two  or  more  parts  to  be 
nsed  for  Castor's  Record,  etc. 

When  the  20  inch  form  is  used  a  fine  line  should  be  printed 
across  the  form  eleven  inches  from  the  top  with  the  words 
"Fold  Here"  in  small  type  printed  thereon. 

Received 

192 

TOTAL 

====== 

JP_RAW  CHECKS  TO  THB  ORDER  OF  NORTH  *  SOUTH  R.  R. 


R.    A.    O.    A.    Standard    Form    No.    104 
Size  SVfcxll    inches. 


(CODE  NO.)  NORTH  AND  SOUTH  RAILROAD 

NO.. 
ABSTRACT   OF    INTERLINE    WAYBILLS    RECEIVED 


FROM      STATION      ON      THE 

DIVISIONS 

PROPORT 

IONS 

MONTH  OF                           192                                               R.  R. 

ARB'Y 

VIA                                           AND                                            R.  R. 

VIA                                           AND                                            R.  R. 

VIA                                           AND                                           R.  R. 

VIA                                           AND                                           R.  R. 

VIA                                           AND                                           R.  R. 

VIA                                           AND                                            R.  R. 

N.  &  S.  RR.  ARB'Y 

TO 

NO.                                   STATION                                                         STATE 

WAYBILL 

CAR 

COMMODITY 

WEIGHT 

DATS 

NUMBER 

INITIAL 

NUMBER 

\ 

(CODE  NO.)  NORTH  AND  SOUTH  RAILROAD 


( 

) 

i 

/ 

1 

0 

1 

1 

1 

l> 

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(0 

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£ 

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p 

CL 

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R.  A.  O.  A.  Standard  Form  No.  108 
Size  8%xll  inches 


(CODE  NO.)  NORTH  &  SOUTH  RAILROAD  COMPANY 


ACCOUNTING   DEPARTMENT 


Mr- 


Auditor. 


.STATEMENT   OF   DIFFERENCES  NO.. 
_R.  R.  


Below  you  will  find  Statement  of  Differences  against  the  Settlement  in 19 j  correction  Account  No.. 

Waybill  No From To Dated 

Routed  Via Commodity - 


AS  SETTLED 


Weight 

Rate 

Freight 

Advances 

Prepaid 

PROPORTIONS 

R.  R. 

R.  R. 

R.R. 

R.R. 



5 



s 

\ 

SHOULD  BE 


*0 

<$., 

\ 

\ 

u« 

& 

DIFFERENCES 

Remarks  by  Issuing  Carrier 

Remarks  by  Settling  Carrier 

Please  issue  Correction  Account  covering  and  return  this  Statement  of  Differences  with  your  Correction  Account  number 
noted  hereon.     If  not  accepted  return  promptly  with  reasons  for  declining. 


This  space  for  use  of  Settling  Carrier 
Covered  by  Correction  Account  No. Date 


Per. 


Please  note  number  of  our  Statement  of  Differences  on  your  Correction  Account. 


j 

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3 
5 

1  . 

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3DVdS    ONIONiS 


R.    A.    O.    A.   Standard    Form    No.    110 
Size  8%xll   inches. 


(CODE  NO.)    NORTH  AND  SOUTH  RAILROAD 

SUMMARY  OF   INTERLINE  ACCOUNTS   OF    FREIGHT   RECEIVED 


FROM   AND 

VIA  THE 


MR. 


^ 


MONTH  OF. 


.192. 


INTERMEDIATES 

CORRECTION 
ACCT      NO. 

OR 

CR 

!    Brought 
Forward 

Brought 
Forward 

TOTAL 

TOTAL 

TOTAL 

CORRECTION 
ACCT.       TOTAL 

By  your  proportion  of  freight  from  stations  on  your  road 

XX 

By  advances  on  freight  from  stations  on  your  road 

XXX 

.XX 

To  prepaid  on  freight  from  stations  on  your  road 

XX 

XXX 

XX 

Intermediate  —  Proportion  of  Freight 

Miscellaneous 

BALANCE   DUE  YOUR   ROAD 

XX 

XXX 

XX 

BALANCE  DUE  THIS  ROAD 

XX 

XXX 

XX 

TOTAL 

.19; 


AUDITOR    OF    FREIGHT     ACCOUNTS. 

(CODE  No.)  NORTH  AND  SOUTH  RAILROAD 


PLACB  SPECIAL  SERVICE 


(CODE  NO.)  NORTH  &  SOUTH  R  R. 

FREIGHT  WAYBILL— PREFERRED  MOVEMENT 


[  Form  to  be  Printedon 

Pink  Paper 
R.  A.  O.  A.  Standard 

.     Form  No.  Ill 
Size  8#xll  Inches  or 
8^x20  inches 


STOP  THIS  CAB  AT 

FOR                     sun  nun  »f  eu 

m   MTHTI    Ml 

uwiumi 

This  waybill  may  be  used  for  all  single  consignments,  whether  carload  or  less  carload,  and  whether  local  or  interline. 

DATE                                      WAYBILL.  No. 

Car  Initial  and  Number 

[Transferred  To 
Ai 

FROM                         STATION  '                       STATE 

NUMBER 
(                     ,                    ) 

1JO                          STATION                          STATE 

Full  Name  of  Shipper,  Origin  and  Date,  Original  Car,  Transfer- 
Freight  Bill  and  Previous  Waybill  Reference  When  Rebilled. 

ROUTE    (show  each  Junction  and  Carrier  in  Route  Ordwr  to  Dea- 
tioatlon  of  Waybill.) 

CONSIGNEE,  ADDRESS  (Final  Destination  and  Additional  Rout- 
ing) 

LENGTH  OF  CAR 

Marked  Capacity  of  Car       Stenciled  Wgt. 

Ordered 

Furnished 

Ordered        Furnished              OI  uar 

Indicate  by  symbol  in 
column    provided   • 
how  weights  were  ob- 
tained. 
R—  Railroad  Scale 
A—  Weighing     Bureau 
or  Agreement 
T—  Tariff,   Classifica- 
tion or  Minimum 
S—  Shipper's     Agree- 

WEIGHED 
At 

Instructions  regarding  icing,  ventilation,  milling,  weighing,  etc. 
11  ioed,  specify  to  whom  icing  ahonld  b»cb»rged. 

Tare 

Weight 
E—  Estimated    (Weigh 
and  Correct) 

Net' 

1  Tranff  erred           1  Loading  No.  2  Transferred             1  Loading  No. 
Data                        I                       Date                          1 
At                                                   At 
To                                                     To 

3  Transferred            I  Loading  No.  4  Transferred            I  Loading  No. 
Date                          1                        Date                          1 
At                                                            At 
To                                                        To 

-    Description  of  Article,  and  Mark.                |  *Co->«d^  No. 

Weight 

Rate 

Freight 

Advances               Prepaid 

wThis  heading  to  be  printed  on  this  form  but  showing 
the  number  is  optional. 

NOTTS:-  The  back  of  this  form  to  be  the  same  as 
back  of  R.  A.  O.  A.  Standard  Form  No.  98. 
When  the  20  inch  form  is  used  a  fine  line 
should  be  printed  across  the  form  eleven 
inches  from  the  top  with  the  words  "Fold 
Here"  in  small  type  printed  thereon. 

:ED  ON  B; 

LCK  OF  THE 

WAYBILL  ir 

f  SPACES  PROVIDED 

Destination  Agent's 
Freight  Bill  No. 

ALL  YARD  STAMPS  TO  BE 

Junction  Forwarding 

Agents  Will  Show  Junction  Stamp,  in  the  Space  and  Order  Provided  Below: 

Herein  the  Date  Reported 

1st  Junction 

Additional  Junofl 
(C 

Znd  Junction                             J3rd  Junction                            Uth  Junction 

on  Agents  Stamps  Must  be  Shown  on  Back  of  Waybill  in  Spaces  Provided 
ODE  NO.)  NORTH  AND  SOUTH  RAILROAD 

R.  A.  O.  A.  Standard  Form  No.  116 
Size  9%xl2  inches 

NORTH  &  SOUTH   R.    R. 

MONTHLY  SUMMARY  OF  DAILY  REPORTS  OF  WAY-BILLS  RECEIVED  AND  FORWARDED. 


DEBIT 

DATE 
OF 
REPORT 

CR  EDIT 

LOCAL 

INTERLINE 

LOCAL 

INTERLINE 

FREIGHT 
RECEIVED 

ADVANCES 
RECEIVED 

PREPAID 
FORWARDED 

FREIGHT 
RECEIVED 

ADVANCES 
RECEIVED 

PREPAID 
FORWARDED 

PREPAIi 

RECEIVED 

ADVANCES 
FORWARDED 

PREPAID 

RECEIVED 

ADVANCES 
FORWARDED 

1 

2 

3 

4 

6 

8 

7 

, 

8 

9 

10 

NOTE:  Carriers  that  do  not  care  to  use  combined  fori 
tof  local  and  interline  may  provide  separate  form 
of  local  and  interline  to  meet  their  requirements. 

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Enter  Total  Recapitulation  for  Non-Keporting  Station  on  Line  Marked  © 


Month  of_ 


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PASTLRS  HERE 

l^OUt.  INOJ    NORTH  6c  SOUTH   R.  R.               R  A.  o.  A  standard 
TRANSIT  WAYBILL                                      mJ%S*KSL  or 

8^x20  ineh«s 

UD    COIIEIH    FOI 
fllllf  UTIM 

ran 

This  waybill  may  be  used  for  all  single  consignments,  whether  carload  or  less  carload,  and  whether  local  or  interlope 

DATE                           WAYBILL  NO. 

Car  Initial  and  Number 

1     Transferred  To 
1     A* 

FROM                          STATION                          STATE 

NUMBER 
(                                           ) 

TO                          STATION 

STATE 

Full  Name  of  Shipper,  Origin  and   Date,   Original  Car,   Transfer 
Freight  Bill  and  Previous  Waybill  Reference   When  Rebilled. 

ROUTE    (show.  each  Junction  and  Carrier  in  Route  Order  to   Des- 
tination of  Waybill.) 

CONSIGNEE,  ADDRESS  (Final  Destination  and  Additional  Rout- 
iojr) 

LENGTH  OF  CAR 

Marked  Capacity  of  Car       Stenciled  Wgv 

Ordered* 

Furnished 

Ordered        Furnished             ot  u*r 

Indicate  by   symbol    in- 
column     provided    * 
how  weights  were  ob- 
tained. 
R—  Railroad  ScaTe 
A—  Weighing     Bureau 
or  Agreement 
T-Tariff,   Classifica- 
tion or  Minimum 
S—  Shipper's     Agree- 
ment   or    Tested 
Weight 
E-Estimated    (Weigh 
aad  Correct) 

WEIGHED 

Instructions  regarding  icing,   ventilation,  milling,  weighing,  etc. 
If  Iced,  specify  to  whom  icing  should  be  charged. 

Gross   .           

Tare  „  
Allowance  
Net     

1  Transferred            I  Loading  No. 
Date                        1 
At 
To 

2  Transferred             1  Loading  No. 
Date                         j 

3  Transferred            I  Loading  No.  4  Transferred           1  Loading  No. 
Date                         I                        Date                         1 
At             .                                          At 
To                                                       To 

At 
To 

Description  of  Articles  and  Marks                |  ^Commodity  No 

Weight 

Rate 

Freight             Advances             Prepaid 

wThis^ieading  to  be  printed  on  this  form  but  thowing 
the  number  is  optional. 

NOTE:  -The  back  of  thfs  form  to  be  the  same  as 
back  of  R.  A.  O.  A.  Standard  Form  No.  98. 
When  the  20  inch  form  is  used  a  fine  line 
should  be  printed  across  the  form  eleven 
inches  from  the  top  with  the  words  "Fold 
Here"  in  small  type  printed  thereon. 

INBOUND  WAYBILL  REFERENCE 


IWEri  N. 

•MUM  M. 

BITE 

WMILLIM  STATIOI 

POUT  Of  ORiail 

ULLlie  IOAO  UD  MITE 

cemoMn 

«IMT  AfflltD 

WE 

1 

ALL  YARD  STAMPS  TO  BE  PLACED  ON  BACK  OF  THE  WAYBILL  IN  SPACES  PROVIDED 


Junction  Forwarding  Agents.  Will  Show  Junction  Stamps  in  the  Space  and  Oroer  Provided  Belowj 

1st  Junction  2nd  Junction  3rd  Junction  4th  Junction 


Additional  Junction  Agents  Stamps  Must  be  Shown  on  Back  of  Waybill  in  Spaces  Provided 

(CODE:  NO.)  NORTH  AND  SOUTH  RAILROAD 


Destination  Agent  will  Stamp 
Herein  the  Date  Reported 


The  interline  switching  waybill  shall  consist  of  as  many  parts  as  there  arc  carriers 
interested.  They  may  be  bound  in  sets  or  book  form,  and  when  additional  copies 
are  required,  and  the  carbon  process  is  used,  extra  blanks  may  be  inserted. 

Part  1 — For  use  of  the  issuing  carrier. 

Part  2 — For  the  use  of  yardmen  as  authority  for  the  movement  of  the  car.  It 
should  accompany  the  car  to  switching  destination.  It  forms  the  basis  of  settlement 
between  the  interested  carriers. 

R.  A.  O.  A.  Standard  Form  No.  137 
Size  &lAiSlA  inches. 

(CODE  NO.)  NORTH  AND  SOUTH  RAILWAY  CO. 

Interline  Switching  Waybill  No ^ 19 

Station Car '. 

Consignee    ,. 

Destination  .. 


Track,  Industry  or  Final 


Route 


Shipper ._ Weight 

From    Gross  . 

Original  Point,  Track  or  Industry 

References     _  Tare 


Net 


KINO      OF      FREIGHT 

WEIGHT 

DUE  TO 

SWITCHING   CHARGES 

COLLECT 

PRE 

PAID 

N8.S   RY 



TOTALS 

Note  1 :  When  it  is  against  instructions  to  furnish  original  point  of  shipment  indi- 
cate in  place  thereof,  whether  the  traffic  is  "State"  or  "Interstate." 

Note  2:  Opposite  the  name  or  initials  of  each  switching  road  enter  in  the  "Col- 
'  or  "Prepaid"  column,  as  the  case  may  be,  its  proportion  of  the  switching 
revenue  and  miscellaneous  charges  advanced,  if  any. 


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DISPOSITION  OF  "  PREPA 
SWITCHING  CHARGES 

1 

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• 

"REFERENCES  TO  REVENUE  WAYBILLS 

FREIGHT 
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R.  A.  O.  A.  Standard  Form  No.  144 
Size  KK.xii  inches 


(CODE  NO*)  NORTH  AND  SOUTH  R.  R.  CO. 


.19. 


Interline  Waybill  Tracer  No.. 


Waybill 

Car 

From 

To 

Freight 

Advances 

Prepaid 

fete 

No. 

Initial 

No. 

-• 

Mr. 


Auditor. 


Dear  Sir: 

Please  note  two  copies   of  above  waybill  attached,  and  item 
No  -------------  below. 

1.  The  above  waybill  covering  LCL  freight  has  not  been  re- 
ported in  interline  account.     If  it  has  not  been  accounted  for  by 
station    waybilled   to,   please    instruct    the    agent   to    report   it    in 
accordance  with  the  Association  rule. 

2.  The  above  waybill  covering  carload  freight  has  not  been 
reported  in   interline  account.     If  it  has  not  been  accounted  for 
by  station  waybilled  to,  please  refer  it  to  the  agent  under  Asso- 
ciation rule  and  have  the  waybill  reported,  or  advise. 

3.  Note    delivery    at  ______________  date  ___________________  19—  _ 

a.  id  let  me  know  when  waybill  was  or  will  be  reported. 

4.  Please  give  record  of  delivery  of  car  to  connecting  line. 

5.  Agent  at  point  waybilled  to  has  no  record  of  the  waybill 
or    freight.     Please    establish    delivery.    Your    file  ________________ 

date  ______________________________  19  ____ 


6.    Waybill 


reported  in 


19 


account. 

7.  Our  records  indicate  that  this  Company  handled,  as  an 
intermediate  carrier,  freight  covered  by  billing  quoted,  but  we  are 
unable  to  locate  settlement  and  waybill  destination  carrier  ad- 
vises no  record.  If  reported  to  your  Company,  please  advise  the 
name  of  the  carrier  which  settled  the  waybill  and  the  month's 
account  in  which  settled;  or  if  the  waybill  has  not  been  reported, 
send  me  two  copies  of  waybill  attached  hereto,  giving  reference  to 
your  tracing  file. 

8.     Revenue  waybills  reported  in  your  ________  19  ________________ 

Account.      Please  advise   when   above   waybills   are   or  will   be   re- 
ported. 


R.  A.  O.  A.  Standard  Form  No.  147 

8%xll  inches. 


NO. 


(CODE  NO.)  NORTH  AND  SOUTH  RAILROAD 

AGENT'S  WAYBILL  CORRECTION 


T0_ 


PRO.  NO, 


.STATION. 


NAME  OF  BILLING  ROAD 


.WAYBILL 


SERIES  NUMBER 


-DATE 


J9  CAR  INITIALS 


FROM 


TO- 


STATE 


STATION 


STATE 


ROUTED  VIA  

ORIGINAL  POINT  OF  SHIPMENT. 


.REPORTED  ON- 


READS 


FINAL  DESTINATION- 


CONSIGNEE 
AND   DESTINATION 

ARTICLES 

WEIGHT 

RATE 

FREIGHT 
CHARGES 

ADVANCES 

PREPAID 

FOOTING    OF  WAYBILL 

SHOULD     READ 


FOOTING    OF  WAYBILL 


DIFFERENCE  TO  BE  ADDED 
DIFFERENCE  TO  BE  DEDUCTED 


TARIFF  AND  DIVISION  SHEET 
AUTHORITY 


THIS  SPACE  TO  BE  USED  FOR  RECEIPT  WHEN  REQUIRED  BY  CARRIER 


INSTRUCTIONS- 


.AGENT 


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R.  A.  O.  A.  Standard  Form  No.  158 
Size.  84x11   inches. 


BINDING    SPACE    ft    INSTRUCTIONS 


NORTH  AND  SOUTH  RAILROAD  CO, 

JUNCTION   SETTLEMENT   SHEET 


CONNECTING    LINE 
REFERENCE 

NORTH   *  SOUTH 
REFERENCE 

ADVANCE* 

TOTAL 

PREPAID 

REMARKS 

DAT! 

FREIGHT  BILL  NO. 

TOTAL 

SUMMARY  OP  SETTLEMENT 
Total  due                                                                                 Railroad 

Total  due 

Balance  due 

Number 


Paid  by  draft  No.- Dated 

_    Station    . 


Name 


Date 


Settlement  with Railroad  From ^!92>.To 

Name  Settlement  Period 


Sheet  No. 


Signature 


192.. 

192..  Inc. 

...Agent, 


NORTH  AND  SOUTH  RAILROAD  Co, 


R.   A.   O.   A.  Standard  Form    No.   157 
Size  8%xll  inches. 

TO   BE  BOUND  ON  THIS   END  FOR  PERMANENT  FILE 

NORTH  AND  SOUTH  RAILROAD 
REPORT  OF  MISCELLANEOUS    DEBITS    AND    CREDITS 

INSTRUCTIONS. 
L Special   debits   and   credits   arising  through  the  station  account,  and  for  which  no  specific 

blank   for   reporting   is  provided   must  be   accounted   for   by   agents   on  this  form. 
2 Miscellaneous   revenues,  such  as  Switching,  Demurrage,  Storage,  etc.,  for  which  blanks  are 

provided  unless  specifically  instructed  to  the  contrary,  are  not  to  be  included  hereon. 
3. Sufficient  information  to  fully  identify  the  item  must  be  given  in  each   instance. 


DA 

...  ,.  .-*.. 

TE 

• 

BILL 

DESCRIPTION   OF    ITEM 

AMOUNT 

DATB 

NUMBER 

DEBIT 

CREDIT 

TOTALS 

REPORT  NO. 

SHEET      NO. 

MONTH 

DAY 

YEAR 

STATION     NO. 

STATION     NAME 

SIGNATURE     OF     AOtNT 


R.    A.    O.   A.    Standard   Form   No.    168 
Size  8%xl4   inches. 


NORTH  AND  SOUTH  RAILROAD 

AGENCY  BALANCE  SHEET 


MONTH  OF. 


.192 


DEBITS 

AGENT'S 
FIGURES 

AUDITOR'S 
FIGURES 

DIFFERENCES 
DEBIT         CREDIT 

To  balance  due  Company  from  last  month 

Errors  from   last  month 

Freight  Received                                                     Local 

Interline 

Advances  Received                                                    Local 

Interline 

Prepaid   Forwarded                                                Local 

Interline 

Demurrage 

Switching                                                                     Local 

Interline 

Storage                                                                   Freight 

Ticket  Sales                                                                 Local 

Interline 

Excess  Baggage                                                          Local 
Interline 

Telegraph  Receipts 

War  Tax—  3% 

«            it              R<7/ 

0  /o 

"       "     Misc.                               1 

Junction    Settlement                             (Detail  on  back) 
Drafts  on  Treasurer 

Debit  Advices                                         (  Detail  on  back  ) 

Balance  due  Agency 

TOTAL 

CREDITS 

By  balance  due  Agency  from  last  month 

"    Errors  from  last  month 

- 

"    Advances   Forwarded                                                Local 

Interline 

"    Prepaid   Received                                                      Local 

Interline 

"    Government   Transportation                               Freight 

Passenger 

"    Junction   Settlements                          (Detail  on  back) 

"    Remittances                                              (      "      "      "    ) 

||    Credit  Advices                                       (                      '    ) 

"    Balance  due  Company 

Unsettled  bills                            | 

Cash                                              1 

TOTAL 

Net                           Errors  to  be  carried  to  next  Balance  Sheet 

This  form  to  be  prepared  in  triplicate,  original  and  one  copy  to  be  forwarded  to  Auditor  on  or  be- 
fore the  fifth  day  of  the  following  month ;  when  audited,  copy  showing  corrections  will  be  returned  to 
Agent. 


DATE 


STATION  NO. 


STATION 


I  certify  that  this  report  is   correct. 

Personal  Signature  of  Agent. 


Back  of  R.  A.   O.  A.  Standard  Form  No.  168 


TOTAL 

DEBIT  ADVICES                                        CREDIT  ADVICES 

PORM 
NUMBER 

DATE 
USED 

NUMBER 

Al 

4OUNT 

FORU 
NUMBER 

DATE 
USED 

NUMBER 

A 

MOUNT 

REMITTANCES 

TO   BANK 

TO  TREASURER 

1 

2 

I 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

23 

24 

25 

Off 

EV 

27 

no 

&O 

29 

30 

81 

TOTAL 

R.    A.    O.    A.    Standard    Form   No.   159 
Size  8%xl4   inches. 


NORTH  AND  SOUTH  RAILROAD 

AGENT'S   MONTHLY    STATEMENT   OF    UNPAID    FREIGHT    BILLS    AND   OTHER    UNSETTLED    ITEMS 


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R.  A.  O.  A.  Standard  Form  No.  166 
Size  3^x8%  inchea. 

NORTH  &  SOUTH   R.   R. 

DEPOSIT    <?LIP    NO 

Forward 
To 

with  Remittance 

At 

(Write   here   Treasurer   or   Name  of   Bank) 

Train  N 

o.                           Date                                                   192 

(Station)                                                       (Number) 

CONTENTS 

Bills 

Gold 

Coin 
Checks 

No. 
$  1 

2 

5 

10 

20 

(List  Single;  State  name  of  Maker 
Rank  and   Location  1 

(Additional  copies  may  be  made  for  Station 
Record,  etc.,  by  carbon  process). 

Total 

Agent 

R.  A.  O.  A.  Standard  Form  No.  167 
Postal  Card— Size  6»/4x3%    inches. 

NORTH   &  SOUTH   RAILROAD 

NOTICE  TO  SHIPPER  OR  CONSIGNEE  OF  OVER-COLLECTION 

192 

Number  Station 

According  to  our  records  you  have  been  overcharged  $ plus  war  tax 

from 
on  shipment  of to in  car 

Charges  paid  by  you 192 Freight  Bill  No 

dated 192 

Please  surrender  original  paid  freight  bill  or  original  paid  bill  of  lading, 
together  with  this  notice  for  refund.  If  you  are  unable  to  accept  this  refund  by 
reason  of  having  forwarded  the  original  receipt  to  shipper  or  to  other  interested 
firm  or  person,  please  advise  full  name  and  address  of  party  to  whom  forwarded 
so  that  amount  may  be  refunded,  thus  avoiding  necessity  of  shipper  filing  claim. 

If  claim  for  this  overcharge  has  already  been  made,  please  advise  name  of 
railroad  to  whom  presented  and  claim  reference  if  possible. 

Yours  truly, 


Agent. 

(NOTE:  To  be  printed  on  back 
of  U.  S.  Postal  Card.) 


R.  A.  O.  A.  Standard  Form  No.  168 

Size  Si/fcxil   inches 


NORTH  AND  SOUTH  RAILROAD 

GENERAL    OFFICE    NO._ 
STATION   RELIEF  CLAIM. 


To. 


(To  whom  sent) 


Station Date 

Agent's  No.__ 


Dear  Sir. 

This  station  is  outstanding  $ ,  Shipper IConsignee 

Bill  of  ladmg  issued  by R.  R.  at__ ,  Date 

waybilled  from via and   via 

Waybill  Freight 

reported  on  Form month date year Bill  No. 

Correction  Freight 


AS  CHARGED 

WAYBILL. 

CAR 

KIND      OF 

WEIGHT 

RATE 

FREIGHT 
CHARGES 

ADVANCES 

PREPAID 

TOTAL 

AS    COLLECTED 


AMOUNT    UNCOLLEC-TED 


Reason  why  charges  are  uncollected. 


Agent. 


NOTE  :  This  space  to  be  used  for  special 
instructions  to  Apents  according  to  the 
individual  requirements  of  the  Carrier. 


R.  A.  O.  A.  Standard  Form  No.  169 

Size  SMtxll   inches. 


NORTH  &  SOUTH  R.   R. 
REPORT  OF  UNREFUNDED  OVERCHARGES  AND  OVERCOLLECTIONS 

-  INSTRUCTIONS  - 
(Each  Carrier  will  show  in  this  space  instructions  to  Agents) 


FREIGHT      BILL 

WAYBILL 

TO     WHOM     DUE 

AMOUNT 

REMARKS 

OAT* 

NO. 

DATE 

NO. 

PROM    OR    TO 

TOTAL 

CHARGED     ON      BALANCE!     SHEET     FOB 

fi-r  ATI  OW 


MONTH 

.STATION     NO. 


R.  A.  O.  A.  Standard  Form  No.  170 
Size  8^x11   inches. 


(CODE  NO.)  NORTH  &  SOUTH  RAILROAD 

NO.. 


ABSTRACT   OF    INTERLINE    WAYBILLS    RECEIVED 


REV.     TO    GATEWAY 

REV.  BEYOND  GATEWAY 

MONTH    OF                              192                                           R.    R. 

DIVISIONS 

PROPNS. 

DIVISIONS 

PROPNS. 

ARB'Y. 



VIA                                           AND                                           R.   R. 

VIA                                           AND                                           R.  R. 



VIA                                         AND                                         R.  R. 

VIA                                         AND                                         R.  R. 



VIA                                         AND                                         R.  R. 

VIA                                         AND                                         R,  R. 



N.  &  S.  R.R.  ABR'Y. 

TO 

NO.                                      STATION                                                  STATE 

WAYBILL 

CLASSES 

WEIGHT* 

FREIGHT 

ADVANCES 

PREPAID 

DATE 

NUMBER 

1 

2 

» 

4 

(CODE   NO.)    NORTH   &  SOUTH    RAILROAD 


R.  A.  O.  A.  OVERCHARGE  AND 

AGENCY  RELIEF  CLAIM 

RULES  INDEX 


INDEX  TO  GENERAL  RULES 

RULE  NO. 

Changes  in  rules 103 

Failure  to  comply  with  rules  penalty " 104 

Membership  on  committee 101 

Rules- 
Changing  procedure 103 

Failure  to  comply  with,  penalty 104 

Voting  powers 101 

INDEX  OF  RULES  PERTAINING  TO  THE  INVESTIGATION, 

ADJUSTMENT  AND  APPORTIONMENT  OF 

OVERCHARGE  CLAIMS 

RULE  NO. 

Accounting  officers,  to  furnish  rates 52 

Acknowledging  receipt  of  claim 16 

Additional  prepayments  at  junction,  guaranteeing 34-35 

Advanced  charges  to  be  shown  in  detail  on  billing 30 

Agency  reliefs 15 

Amounts  due  and  payable  by  drafts 48-50 

Application  of  rules A-l 

Apportionment  of  claims — 

Astray  freight 19 

Coal  and  coke 24-26 

Disputed  divisions 22 

Erroneous  rate  quotations 23 

Misrouting 18 

Rates,  weight  or  classification 17 

Terminal  charges 21 

Veracity,  questions  of 20 

Arrangement  of  claim  papers 3-4 

Authority  granted  must  be  honored 45 

Blanks,  uniform M-5 

Carrier  at  fault  may  pay  direct 5 

Cars,  loaded,  handled  as  empty 51 

Cash,  transmitting v M-l 

155 


156        tND£X— INVESTIGATION,  APPORTIONMENT 

RULE  NO. 

Charges,  collection  of  correct  amount 31 

guaranteed 27 

on  short  freight,  relief  of 50 

Claims  for  less  than  $1.00 41 

presented  to  intermediate  carrier 1 

Classification  erroneous,  apportionment  of  overcharge 17 

investigation  of  overcharge 9 

Coal  and  coke  claims 24-26 

Corrections,  adjusting  claims  by M-3 

Collection  of  additional  freight  charges 33 

of  charges,  evidence  of 10 

responsibility  for 31 

destination  carriers  to  receive  assistance 32 

of  guaranteed  charges 27 

Correction  minimum 43 

Correspondence,  penalty  for  failure  to  reply  to 12 

Damaged  freight  refused  and  sold 28-29 

Deficits  arising  from  uncollectible  charges 28-29 

Definitions D1-D16 

Demurrage  charges M-7 

Destination  carrier  responsible  for  collection  of  correct  charges .  .  31 
to  receive  assistance  from  other  carriers  in  collections  or 

refunding 

Destruction  of  records 

Direct  investigation 12 

payment 5 

Disposition  of  amounts  not  chargeable  to  destination  carriers 

of  deficits  from  uncollectible  charges 28-33 

of  undercharges  discovered 

Disputed  amounts,  recharge  of 

claims 25 

divisions 22 

Distribution  statements  and  disposition  of  papers 38-39-49 

Diversion  failure 37 

Division  of  revenue  to  be  furnished  by  gateway  line 

Division  of  rates 13 

Documents,  supporting  when  missing • 

Double  haul,  carrier  handling  to  refund  on  return  haul 

Draft  settlements 48 

Drafts,  amounts  due  payable  by 48-50 

Erroneous  Destination,  waybilling  freight  to 

rate  quotation ; 

Evidence  of  collection  of  charges 

of  payment  in  papers 

to  support  claim. . .- 


INDEX-INVESTIGATION,  APPORTIONMENT  157 

RULE  NO. 

Express  charges  on  papers 

Failure  to  accomplish  diversion 37 

to  reply  to  inquiry  regarding  claim 

Fees,  counsel 25 

First  carrier  beyond  gateway  to  give  division  of  revenue 44 

Forms,  uniform  blanks M-5 

Forwarding  shipments  billed  short  of  destination 36 

freight  to  be  sold  for  charges , 29 

Freight  bill,  indemnity  required  when  missing 

original  evidence  of  correction 10 

unloaded  short  of,  or  carried  beyond  correct  destination ....  19 

Guaranteed  charges 27 

Guaranteeing  additional  prepayment  at  junctions 34-35 

Guarantee  of  additional  freight  at  junctions 34-35 

Honoring  authorities  granted 45 

Insolvent  carrier's  proportion  to  be  prorated 46 

Interline  settlements  after  payment 38-47 

Intermediate  carriers,  claims  presented  to 1 

Investigation  and  settlement  of  claims 5-15 

direct 12 

Laws,  Federal  or  State,  conflict  with A-l 

Legal  action 25-33 

Loaded  cars,  handled  as  empty 51 

Membership  prior  to .      A-l 

Minimum  debits  and  exceptions 40-41-42-43 

Miscellaneous  charges  to  be  shown  in  detail  on  billing 30 

rulings  and  recommendations M1-M7 

Misrouting  causing  overcharge 18 

Non-members,  settlementWith 39-42 

Notations  on  papers 4 

Numbers,  advice  of 16 

Obtaining  information  in  connection  with  rates 52 

Order  of  papers 4 

Original  paid  freight  bill,  evidence  of  collection 10 

Overcharge  on  coal  and  coke 24-26 

on  interline  billing M-3 

in  rate,  weight  or  classification,  investigation  of 7-8-9 

apportionment  of 17 

statement  of,  in  papers 13 

by  misrouting 18 

by  freight  going  astray 19 

involving  question  of  veracity 20 

Papers,  evidence  of  payment 11 

fastening 4 

filed  with  paying  carrier 49 


158         INDEX— INVESTIGATION,  APPORTIONMENT 

RULE  NO. 

Papers,  mutilation  of 4 

notations  on 4 

order  of 3 

passing  to  claimant's  possession M-2 

presentation  of 1 

removing  from  files 4 

retained  by  paying  carrier 39 

returned  to  settling  carrier 49 

submitted  to  counsel 25 

submitting  to  other  carriers 26 

supporting  documents,  missing 2 

to  accompany  charge 39 

wrappers 3 

Payment,  direct 5 

evidence  of I . . .  11 

Penalty  for  failure  to  reply  to  inquiry 12 

Penalties,  papers  not  on  file 49 

Personal  signatures 40 

Prepayment  of  charges 34-35 

at  junction  point 34-35 

Presentation  of  claims 1-2 

Prior  to  membership A-l 

Question  of  veracity 20 

Rates  and  divisions,  authority  for 13 

erroneous,  investigation  of  overcharge 7 

apportionment  of  overcharge 17 

responsibility  for  collection  proper  charges 23 

to  be  furnished  by  Accounting  Officers 52 

unauthorized,  not.  to  be  protected 6 

used  on  bill  of  lading 6 

Receipt  of  papers,  acknowledgment  of 16 

Receipts  for  payments M-4 

Recharge,  personal  signature 40 

Recharges  of  disputed  amounts 40 

Records,  destruction  of <. 38 

Refunds,  destination  carrier  to  receive  assistance 32 

Refused  freight  sold  for  charges 28-29 

Relief  of  charges  on  short  freight . 44-50 

agent's  account 15 

Responsibility  for  collection  of  correct  charges 31 

Return  of  claim  papers  to  paying  carrier  for  file 49 

haul 19 

Revenue  divisions 44 

Rules,  application  of A-l 

Rulings  and  recommendations,  miscellaneous M1-M7 


INDEX— INVESTIGATION,  APPORTIONMENT  159 

RULE  NO. 

Sale  of  freight  for  charges 28-29 

Settlement  after  payment 38-47 

Shipments  destined  to  non-agency  stations 35 

destined  to  agency  stations,  requiring  prepayment 34 

way  billed  short  of  destination 34 

Short  freight,  relief  of  charges  on 44-50 

Showing  miscellaneous  advances  on  waybills 30 

Statements  of  amounts  due  and  payable  by  drafts 48-50 

of  amounts  due  and  subject  to  draft 48 

of  overcharge 13 

Stop  off,  failure  to  make 19 

Storage  charges M-7 

Suits,  legal 25-33 

Tariff  authorities 13 

Terminal  charges  excluded  from  revenue  in  overcharge  claims. . .  21 

Unauthorized  rates 6 

Unclaimed  freight  to  be  sold  for  charges 28-29 

Uncollectible  charges 33 

Undercharges,  collection  of 31 

destination  carrier  not  liable 31 

to  be  properly  credited 47 

Veracity  involved  on  claim  for  overcharge 20 

Weight,  erroneous,  investigation  of  overcharge 8 

apportionment  of  overcharge 17 

Weights,  variations  of  scales 24 

When  documents  missing 2 

Wrappers,  or  claim  backs 3 

ARBITRATION  AND  APPEAL  COMMITTEES  AND 

PROCEDURE    IN    CONNECTION    WITH 

ARBITRATION  OF  CLAIMS 

RULE  NO. 

Action,  no  cause  of 116 

Additional  investigation •. 123 

Agreements,  traffic  or  operating 133 

Appeal,  procedure  for 202 

under  Rule  202,  from  decision  by  arbitration  committee  of, 

no  cause  of  action 116 

time  limit 202 

Committee 105-110,  201-210 

appointment  of  members 107 

to  complete  work 1 10-208 

to  consider  on  same  basis  as  arbitration 201 

compensation 206 

may  interpret  rules 209 


160          INDEX— INVESTIGATION,  APPORTIONMENT 

RULE  NO. 

Appeal,  majority  award , 204 

membership 102 

personnel 106 

procedure  of 204 

statements  to 203 

substitute  members 108 

term  of  office 1 10-208 

vacancies 109 

Appeal  fee 202 

disposition  of 205 

Appointing  members  to  Arbitration  Committee , 107 

Arbitration  and  Appeal  Committees 105-136 

appointing  members  to 107 

Arbitration  Committee,  completing  work  of 110 

decisions  and  awards  to  be  full  and  explicit 115 

binding Ill 

duties  of Ill 

membership  on 102 

no  equity  powers 112 

personnel 106 

procedure  of,  etc 127 

substitute  to  be  appointed  in  case  of  interest 108 

term  of  office 110 

vacancy,  how  filled 109 

Arbitration  fee 125 

how  apportioned 132 

how  to  charge 116-129 

Arbitration  fund,  how  disposed  of 126 

Arbitrators,  communications  with,  prohibited 120 

Attention,  required,  preferred 121 

Authority,  previous,  decisions  as 210 

Award,  majority,  Appeal  Committee 204 

procedure  when  Arbitration  Committee  fails  to  reach 131 

Awards,  refusal  to  abide  by 134 

rules  applied  to  be  specified  in 113 

to  be  full  and  explicit 115 

Carbon  copies  to  Secretary 207 

Carrier,  interested,  Secretary  to  notify  of  decisions 128 

paying,  to  submit 118 

refusing  to  submit  statement,  not  released 122 

Carriers,  interested,  communications  between 120 

interested,  papers  returned  through 123 

Claim  papers,  method  of  mailing 119 

numbering  of 119 

Claims  must  be  paid  and  bear  evidence  of  payment 117 


INDEX—INVESTIGATION,  APPORTIONMENT  161 

RULE    NO. 

Committee,  Appeal 105-110,  201-210 

Arbitration 111-136 

personnel  of 106 

Communications,  between  carriers  and  Appeal  Committee,  pro- 
hibited   203 

between  interested  carriers  and  arbitrators,  prohibited 120 

through  the  Secretary 203 

Compensation  of  Appeal  Committee 206 

Correspondence  copies  to  Secretary 207 

Decisions  of  Arbitration  Committee  pending Ill 

of  committee,  failure  to  comply  with 104 

arbitration,  paying  carrier  to  charge  out  per 129 

Secretary  to  notify  of 128 

Disposition  of  appeal  fee 205 

Duties  of  Arbitration  Committee Ill 

Equity  power 112-114 

Failure  to  comply,  decisions,  etc.,  penalty  for 104 

Fee,  appeal 202 

appeal,  disposition  of 205 

arbitration 125 

how  apportioned 132 

Forwarding  papers,  method  of 124 

Fund,  arbitration,  how  disposed  of 126 

Investigation,  additional 123 

Lost,  papers,  after  appeal  decision 205 

papers,  after  arbitration  decision 130 

Majority  award,  failure  to  reach 131 

Membership  on  Arbitration  and  Appeal  Committees 102 

Method  of  forwarding  papers . 1 19-124 

New  facts  developed 123 

No  cause  of  action 116 

Non-member,  right  to  appeal  after  agreeing  to  arbitrate 136-A 

when  declines  to  arbitrate 136 

when  interested 135 

Numbering  of  papers 1 19 

Operating  or  traffic  agreements 133 

Papers,  methods  of  forwarding 124 

procedure  when  lost 130 

returned  through  interested  carriers 123 

Paying  carrier  to  charge  out,  per  arbitration  decisions 129 

to  submit 118 

Payment,  claims  must  bear  evidence  of 117 

Penalty  for  refusing  to  comply,  decisions,  etc 104 

Personnel  of  committees. .  106 


162          INDEX— INVESTIGATION,  APPORTIONMENT 

RULE   NO. 

Preferred  attention  required 121 

Previous  decisions  as  authority 210 

Procedure  of  Arbitration  Committee 127 

of  committee 204 

for  appeal 202 

when  Arbitration  Committee  fails  to  reach  majority  award. .        ?    131 

when  papers  lost,  after  arbitration  decision 130 

Rebuttal  statements 123 

Refusal  to  abide  by  awards ' 134 

Refusing  to  submit  statement 122 

Rules,  Appeal  Committee  may  interpret 209 

applied,  to  be  specified  in  awards 113 

decisions,  etc.,  refusing  to  comply  with,  penalty  for 104 

Secretary  to  notify  carrier  of  decisions 128 

Statements,  refusing  to  submit 122 

Statements  to  Appeal  Committee • 203 

to  be  submitted 119 

Substitute,  in  case  of  interest 108 

Term  of  office  and  completing  work  of  Arbitration  and  Appeal 

Committees 1 10-208 

Time  allowed  each  carrier  to  prepare  brief 121 

Traffic  or  operating  agreements 133 

Vacancy,  how  filled,  etc 109 

When  non-member  declines  to  arbitrate 136 

interested 135 

When  traffic  or  operating  agreements  involved 133 

Withdrawal  of  appeal 202 


R.  A.  O.  A.  OVERCHARGE  AND 
AGENCY  RELIEF  CLAIM  RULES 


The  following-  rules,  relating  to  overcharge  and  agency 
relief  claims,  are  mandatory  and  binding  upon  carriers 
operating  in  North  America  that  are  members  of  the  Rail- 
way Accounting  Officers  Association : 

APPLICATION 

A-l.  These  rules  and  definitions  shall  apply  in  the  set- 
tlement of  all  interline  claims  between  carriers  arising  from 
overcharge  and  agency  relief  claims  in  connection  with 
transportation  and  delivery  of  freight,  except, 

(a)  When  in  conflict  with  any  Federal  or  State  law 
or  any  ruling  or  order  of  any  regulating  body  exercising 
lawful  authority. 

(b)  On  claims  which  carriers  may  have  settled  or 
declined  prior  to  becoming  members  of  the  Associa- 
tion, or  which  members  of  the  Association  may  have 
declined  to  interested  carriers  before  such  carriers  be- 
came members  of  the  Association,  provided  that  this 
restriction  will  not  apply  to  carriers  that  become  mem- 
bers of  the  Association  up  to  May  12,  1920. 

DEFINITIONS 

Wherever  used  in  these  rules,  the  meaning  of  the  follow- 
ing terms  shall  be  as  set  forth  herein,  unless  otherwise 
specifically  stated : 

D-l.  "Carrier:"  Any  common  carrier,  including  rail- 
road, steamship  (all  rail  or  rail  and  water),  transfer  or  other 
transportation  company. 

D-2.  "Initial  Carrier:"  The  carrier  receiving  freight 
from  consignor  at  original  shipping  point. 


R.  A.  O.  A.  Overcharge  Claim  Forms  are  shown  on  pages  201  to  211 
of  this  book. 

163 


164  R.  A.  0.  A.  1921  SYNOPSIS 

D-3.  "Delivering  Carrier:"  The  carrier  delivering 
freight  to  connecting  carrier  at  junction  point. 

D-4.  "Receiving  Carrier :"  The  carrier  receiving  freight 
from  connecting  carrier  at  junction  point. 

D-5.  "Destination  Carrier:"  The  carrier  delivering 
freight  to  consignee  at  destination. 

D-6.  "Switching  Carrier:"  A  carrier  whose  service  in 
connection  with  a  given  shipment  is  confined  to  the 
handling  of  the  car  containing  such  shipment  between  con- 
necting carriers,  or  between  a  connecting  carrier  and  an 
industry,  private  siding  or  public  yard,  the  service  so  per- 
formed being  entirely  within  a  recognized  switching 
district. 

D-7.  "Paying  Carrier:"  The  carrier  paying  claim  to 
claimant. 

D-8.  "Contributory  Negligence:"  Want  of  diligence  in 
any  degree,  in  the  use  of  means  to  remedy  an  error  made 
by  any  other  carrier. 

D-9.  "Initial  Point:"  The  original  shipping  point, 
where  freight  is  received  from  consignor. 

D-10.  "Junction  Point:"  Any  point  where  two  carriers 
interchange  freight.  (This  includes  any  transfer  point  at 
such  junction  point.) 

D-ll.  "Mileage:"  The  mileage  of  the  carriers  as  given 
in  the  "Official  Guide"  published  by  the  National  Railway 
Publication  Company  of  New  York. 

D-12.  "Astray  Freight :"  Less  than  carload  freight 
which  is  marked  for  destination  and  which  has  become 
separated  from  the  regular  revenue  waybill. 

D-13.  "Unsettled  Claims :"  Claims  unsettled  as  be- 
tween carriers  irrespective  of  date,  but  subject  to  Rule 
A-l-B. 

D-14.  "Legal  Liability:"  The  term  "legal  liability" 
shall  be  construed  as  that  fixed  by  statutory  laws,  condi- 
tions of  bills  of  lading,  tariff  or  classification  provisions  law- 
fully applicable,  and  in  case  of  doubt  the  advice  of  counsel 
of  claimant  carrier. 

D-15.     "Uncollectible  Deficit :"     The  net  amount  remain- 


R.  A.  0.  A.  OVERCHARGE,  CLAIM  RULES  165 

ing  after  deducting  the  amount  realized  from  sale  of  freight 
from  aggregate  amount  of  lawful  charges  (including  stor- 
age, demurrage,  and  accessorial  charges)  assessed  against  a 
shipment  when  the  shipper,  consignee,  or  owner  of  the 
goods  from  whom  the  amount  is  due  is  shown  to  be  judg- 
ment proof,  insolvent,  or  cannot  be  located,  or  when  coun- 
sel representing  carrier  charged  with  the  responsibility  for 
collection  renders  an  opinion  in  writing  that  the  facts  of 
record  make  it  inadvisable  to  attempt  to  force  collection 
through  court  proceedings. 

D-16.  "Insolvent  Carrier:"  Any  carrier  declared  by 
counsel  for  settling  carrier,  in  writing,  to  be  judgment 
proof. 

MISCELLANEOUS   RULES  AND 
RECOMMENDATIONS 

M-l.  Cash-Transmitting.  Carrier  sending  money  to  an- 
other carrier  does  so  entirely  at  its  own  risk. 

M-2.  Claim  Correspondence.  It  will  not  be  permissible 
to  allow  claim  correspondence  to  pass  into  possession  of 
consignors,  consignees,  or  claimants. 

M-3.  Overcharges  on  Interline  Billing  should,  so  far  as 
practicable,  be  settled  through  agents'  accounts,  and  ad- 
justments made  through  interline  freight  correction 
accounts. 

M-4.  Receipts  for  claim  payments  should  be  so  worded 
as  to  cover  the  liability  of  all  carriers  participating  in  the 
haul. 

M-5.  Uniform  Blanks.  Agents  should  be  provided  with 
standard  forms  for  presentation  of  overcharge  claims  (R. 
A.  O.  A.  Standard  Form  No.  300)  as  provided  for  in  rule 
No.  1,  also  forms  for  furnishing  statement  of  billing  on 
claims. 

M-6.  Uniform  Blanks.  Statements  of  billing,  exception 
reports,  etc.,  should  not  be  wider  than  8%  inches. 

M-7.  Demurrage  or  Storage  refunded  under  legal  lia- 
bility or  when  uncollectible  owing  to  negligence  in  trans- 
portation, shall  be  charged  to  liable  carrier  or  carriers 


166  R.  A.  0.  A.  1921  SYNOPSIS 

in  the  event  the  carrier  assessing  such  charges  will  not  vol- 
untarily waive  the  same. 

RULES 

1.     Presentation    of    Claims.     Carriers    should    require 
claimants  to   present  overcharge   claims   on   the    standard 
form  approved  by  the   Interstate   Commerce   Commission 
(R.  A.  O.  A.  Standard  Form  No.  300)  to  either  initial  or 
destination  carrier,   in   accordance   with   established   prac- 
tices, for  investigation  and  settlement.    When  claims  are 
presented    to    intermediate    carriers    they  shall  be  sent  to 
destination    carriers    for   settlement   and    claimant   so    in- 
formed, except  claims  in  connection  with  transit  arrange- 
ments,  which  shall  be  handled   by   the  carriers   granting 
such  privileges.    The  initial  or  destination  carrier  to  which 
a  claim  is  presented  or  the  destination  carrier  to  which  a 
claim  is  transmitted  by  an  intermediate  carrier  or  the  car- 
rier giving  transit  privilege  to  which  a  claim  is  presented 
or  transmitted  by  other  carriers  shall  investigate  and  settle 
in  accordance  with  these  rules. 

Provided,  however,  if  a  claim  for  demurrage  or  miscel- 
laneous charges  is  presented  by  the  claimant  to  an  inter- 
mediate carrier  by  which  the  charges  were  assessed,  such 
intermediate  carrier  shall  make  investigation  and  settle- 
ment. 

2.  When    Documents    Missing.     The    absence    of    the 
documents  required  by  the  standard  form  for  presentation 
of  overcharge  claims,  shall  be  explained  on  a  memorandum 
to  be  attached  to  the  papers  pertaining  to  the  claim  under 
consideration;  and,  further,  when  the  original  paid  freight 
bill  or  bill  of  lading  if  required,  does  not  accompany  afore- 
said papers  the  carrier  investigating  and  paying  the  claim 
shall  indemnify  other  carriers  against  loss  due  to  payment 
of  duplicate  claim  supported  by  such  original  documents. 

ARRANGEMENT  OF  CLAIM  PAPERS 

3.  Wrappers.     Carrier    against    which    claim    is    made 
shall  place  its  claim  back  on  papers,  which  shall  not  be  de- 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES  167 

tached  nor  covered  with  other  claim  backs  or  papers,  nor 
shall  any  writing  or  stamp  thereon  of  said  carrier  be  in- 
terfered with,  in  any  way,  by  any  other  carrier. 

4.  Order  of  Papers.     All  investigation   shall   read  up- 
ward from  claim  back  in  order  of  date : 

(a)  No  notation  shall  be  made  on  back  of  papers; 

(b)  No  notation  or  underlining  of  words  shall  be 
made  by  one  carrier  on  another  carrier's  papers ; 

(c)  Papers  shall  be  fastened  together  by  means  of 
a  paper  fastener  passing  through  entire  file  at  upper 
left  corner ; 

(d)  No  paper  shall  be  mutilated  or  taken  off.    If 
necessary. for  neatness,  papers  shall  be  folded  in. 

5.  Carrier   at    Fault    May    Pay    Direct.     Carrier    with 
which  overcharge  is  located,  but  to  which  claim  is  not  pre- 
sented by  claimant,  may  pay  claimant  direct,  so  notifying 
carrier  to  which  claimant  presented  claim. 

6.  Unauthorized   Rate.     Claim   for  alleged   overcharge 
when  supported  by  bill  of  lading  or  shipping  receipt  nam- 
ing a  rate  which  is  not  a  lawfully  published  tariff  rate, 
shall  be  referred  to  the  carrier  whose  agent  made  such  un- 
authorized contract. 

7.  Overcharge  Caused  by  Erroneous  Rate.     Claim  for 
overcharge  due  to  error  in  rate  shall,  when  supported  by 
the  necessary  evidence  and  by  specific  reference  to  pub- 
lished tariff  lawfully  applicable  and  in  effect  at  the  time 
of  shipment,  be  investigated  and  promptly  settled. 

8.  Overcharge    in   Weight.     Claim    for    overcharge    in 
weight  when  supported  by  necessary  evidence  shall  be  in- 
vestigated and  settled  on  the  basis  of  actual  weight,  sub- 
ject,   however,    to    the    prescribed    minimum,    estimated 
weight,  or  any  other  condition  of  the  tariffs,  or  classifica- 
tion applicable.     In  case  of  dispute  regarding  weight  in 
connection  with  a  shipment  reweighed  at  destination  ac- 
cording to  the  rules  and  regulations  of  the  carriers  inter- 
ested, the  actual  weight,  ascertained  by  the  destination  car- 
rier, or  such  scale  or  railway  association  weight  as  may  be 
approved  by   the   destination   carrier,   shall   govern.     The 


168  R.  A.  O.  A.  1921  SYNOPSIS 

purpose  of  this  rule  is  to  provide  a  basis  whereby  the  desti- 
nation weights  properly  ascertained  will  be  given  the  con- 
sideration warranted  by  experience  and  by  the  circum- 
stances in  each  case,  and  to  provide  a  practical  method  of 
facilitating  the  adjustment  of  claims  for  overcharge  in 
weight  where  there  is  a  dispute  or  some  doubt  as  to  which 
of  two  or  more  weights  is  the  correct  weight.  This  rule 
will  apply  on  all  unsettled  claims. 

9.  Overcharge    Caused    by    Erroneous     Classification. 
Claim  for  overcharge  due  to  error  in  classification  shall  be 
investigated  and  settled  when  supported  by  bill  of  lading 
or  shipping  receipt,  specific  reference  to  the  tariff  or  classi- 
fication lawfully  applicable,  original  or  a  certified  copy  of 
invoice  or  delivering  agent's  certificate  in  lieu  thereof,  and 
by  other  necessary  evidence. 

10.  Evidence  of  Collection.     The  carrier  investigating 
and  settling  a  claim  on  account  of  overcharge,  may  accept, 
as   evidence   of   the   amount   collected,    the   original   paid 
freight  bill,  or  original  bill  of  lading  showing  amount  of 
prepayment  and  bearing  receipt  for  payment. 

11.  Papers  to  Bear  Evidence  of  Payment.     When  pay- 
ment of  claim  is  made  before  interline  investigation,  evi- 
dence of  such  payment  shall  be  clearly  shown  on  bill  of 
lading  or  shipping  receipt,  paid  freight  bill,  bill  of  claimant, 
or  invoice  in  the  claim  papers. 

12.  Direct     Investigation.     The     investigating     carrier 
shall  communicate  directly  with  agents  or  other  proper  rep- 
resentatives of  interested  carriers  whenever  practicable  and 
whenever  railway  mail  service  cannot  be  used,  return  post- 
age shall  be  enclosed.     Inquiries  should  be  addressed  to 
accounting  officer  in  charge  of  claims  of  the  interested  car- 
riers after  failure  to  obtain  information  from  the  agents  or 
other  proper  representatives  or  when  necessary  from  the 
nature  of  the  inquiry.     When  the  agent  or  other  proper 
representative  of  another  carrier  fails  to  furnish  the  specific 
information  requested  or  to  explain  why  he  cannot  do  so 
within  20  days  from  date  of  inquiry,  copy  of  inquiry  with 
request  for  reply,  shall  be  sent  by  express,  registered  mail 


R.  A.  0.  A.  OVERCHARGE  CLAIM  RULES  169 

or  messenger,  to  the  proper  accounting  officer  of  the  delin- 
quent carrier.  When  answer  is  not  received  within  30 
days  to  such  request,  or  to  a  direct  inquiry  to  the  proper 
accounting  officer  regarding  a  paid  claim,  the  carrier  in- 
vestigating and  settling  the  claim  may  charge  full  amount 
of  claim  to  the  delinquent  carrier,  or  if  there  are  two  or 
more  delinquent  carriers,  then  to  the  delinquent  carrier 
nearest  the  investigating  and  settling  carrier  in  direction 
of  destination  and  shall  forward  all  papers  relating  to  the 
claims  to  such  delinquent  carrier  who  shall  take  the  place 
of  settling  carrier  and  make  further  investigation  and  dis- 
tribution of  the  amount  of  the  claim. 

13.  Statement  of  Overcharge.     The  carrier  investigat- 
ing and  settling  an  overcharge  claim  shall  attach  to  the 
claim  papers  a  statement  showing  how  the  overcharge  is 
arrived  at,  with  full  reference  to  the  I.  C.  C.  tariffs  and  the 
amount  due  from  each  carrier  interested.     The  rates  and 
divisions  and  basis  for  claim  shall  be  verified  as  far  as  prac- 
ticable before  being  sent  by  the  carrier  so  investigating  and 
settling  to  the  other  interested  carriers. 

14.  Express  Charges.     Any  carrier  forwarding  papers 
by  express  shall  prepay  express  charges. 

15.  Relief  of  Agent's  Account.     When  an  agent  collects 
from  consignee  the  correct  amount  of  freight  and  charges, 
and  the  same  is  less  than  the  amount  debited  to  his  sta- 
tion account,  and  adjustment  cannot  be  effected  through 
interline  correction  account,  he  shall  file  claim  for  relief, 
which  shall  be  investigated  and  apportioned  between  in- 
terested carriers;  see  Rules  19  and  28. 

ACKNOWLEDGMENT  OF  CLAIM  PAPERS  WHEN 
PASSED  BETWEEN  CARRIERS 

16.  Acknowledging  Receipt  of  Claims.     When  a  claim, 
except  arbitrary  debit  under  Rule  38,  is  received  the  first 
time^from  another  carrier,  it  shall  at  once  be  acknowledged 
to  carrier  from  which  received,  and  such  acknowledgment 
shall  quote  sending  and  receiving  carrier's  claim  numbers. 


170  R.  A.  O.  A.  1921  SYNOPSIS 

Carriers  shall  quote  each  other's  claim  numbers  in  all  claim 
correspondence,  mail  or  telegraph. 

APPORTIONMENT  OF  CLAIMS  FOR 
OVERCHARGE 

17.  Overcharge    in    Rate,    Weight,    or    Classification. 
Claim  for  overcharge  on  account  of  error  in  rate,  error  in 
weight  or   error  in   classification,   when   investigated   and 
settled  in  accordance  with  the  provisions  contained  in  Rules 
6,  7,  8  and  9,  shall  be  charged  to  the  carrier  at  fault.     If 
more  than  one  carrier  is  involved,  the  amount  of  the  claim 
shall  be  apportioned  on  the  basis  of  the  agreed  divisions, 
and  all  interested  carriers  shall  be  obligated  to  pay  their 
proportions  of  the  amount  paid  in  settlement  of  the  claim. 

Interest  On  Overcharge  Claims.  Whenever  interest  is 
paid  in  settlement  of  a  claim  for  overcharge  on  an  inter- 
line shipment,  such  interest  shall  be  apportioned  on  the 
same  basis  as  the  overcharge. 

18.  Overcharge     Caused    by     Misrouting.     Claim     for 
overcharge  resulting  from  improper  routing  due  to  error 
of  an  agent  or  other  employee,  shall  be  borne  by  the  car- 
rier employing  the  person  at  fault.     The  minimum  debit 
Rule  42  shall  not  apply  in  such  cases.     This  rule  will  ap- 
ply on  all  unsettled  claims.     See  I.  C.  C.  Conference  Rul- 
ings Nos.   214,  286   and   474,  or    subsequent   amendments 
thereto. 

19.  Overcharge    Caused    by    Way  billing    Freight    to 
Erroneous  Destination,  Unloading  Short  of,  or  Carrying 
Beyond  Correct  Destination  or  Stop-off  Point.     Claim  for 
overcharge,  resulting  from  error  or  oversight  of  an  agent 
or  employee,  by  which  the  shipment  is  billed  to  an  erron- 
eous destination,  or  is  unloaded  short  of  destination,  or  is 
carried  beyond  correct  destination  or  stop-off  point,  shall 
be  borne   by   the   carrier   whose   agent   or   employe   com- 
mitted the  error,  except  that  when  contributory  negligence 
by  other  carrier  or  carriers  is  shown,  the  claim  shall  be  di- 
vided equally  between  the  carriers  at  fault.     The  carrier 


R.  A.  0.  A.  OVERCHARGE  CLAIM  RULES  171 

or  carriers  performing  the  service  shall  accept  proportion 
of  the  through  or  combination  rate  from  point  of  origin  to 
erroneous  destination,  based  on  established  divisions,  or, 
in  the  absence  of  same,  revenue  shall  be  divided  on  basis 
of  mileage.  For  the  movement  from  the  erroneous  to  the 
correct  destination,  charges  shall  be  assessed  on  the  local, 
through,  or  combination  rates,  as  per  lawfully  published 
tariffs.  Carrier  or  carriers  receiving  revenue  for  two  hauls 
on  such  shipments,  shall  refund  revenue  (based  on  estab- 
lished divisions,  or  mileage  basis,  in  absence  of  same)  on 
the  return  haul  to  the  point  at  which  shipment  is  placed  in 
its  proper  route  to  correct  destination,  regardless  of  the 
route  which  carrier  may  select  for  the  return  movement. 
This  rule  will  apply  on  all  unsettled  claims.  See  I.  C.  C. 
Conference  Ruling  217,  or  subsequent  amendments  thereto. 

20.  Question    of    Veracity.     When    question    affecting 
settlement  of  an  overcharge  claim  between  two  or  more 
carriers  becomes  one  of  veracity  between  employees  of  car- 
riers, the  claim,  or  such  portion  thereof  as  depends  upon 
the  question  in  dispute,  shall  be  divided  equally  between 
such  carriers.     Changes  made  in  car  numbers,  car  initials 
or  routing  on  telephone  instructions  will  not  be  accepted 
as  evidence  in  the  settlement  of  dispute  involving  veracity 
unless  confirmed  in  writing. 

21.  Terminal  Charges.     Terminal  charges  shall  not  be 
included  in  the  amount  of  revenue  used  as  a  basis  for  ap- 
portionment of  an  overcharge  claim. 

22.  Disputed  Divisions.     When  a  legal  rate  is  protected 
by  a  carrier  and  it  is  unable  to  reclaim  from  its  connec- 
tions, because  of  disputed  divisions  the  paying  carrier  shall 
be  relieved  of  the  burden  of  adjusting  the  difference  be- 
tween the  carriers  in  interest  to  the  extent  and  effect  as 
follows : 

(a)  When  the  rate  protected  is  a  through  rate,  the 
carrier  that  issued  the  bill  of  lading  shall  accept  debit 
from  the  paying  carrier  for  the  amount  of  the  over- 
charge which  the  latter  is  unable  to  reclaim  on  account 
of  the  dispute  as  to  the  divisions,  and  shall  assume  the 


172  R.  A.  O.  A.  1921  SYNOPSIS 

responsibility  of  adjusting  the  difference  between  the 
carriers  in  interest. 

(b)  When  the  rate  protected  is  constructed  by 
combining  two  or  more  rates,  one  or  more  of  them  be- 
ing joint  rates,  the  first  carrier  (in  the  direction  from 
origin  to  destination)  which  is  party  to  a  joint  rate 
the  divisions  of  which  are  in  dispute,  shall  accept  debit 
from  the  paying  carrier  for  the  amount  of  the  over- 
charge which  the  latter  is  unable  to  reclaim  because 
of  dispute  as  to  the  divisions  of  that  rate  and  shall  as- 
sume the  responsibility  of  adjusting  the  difference  be- 
tween carriers  in  interest.  This  rule  will  apply  on  all 
unsettled  claims. 

23.  Erroneous  Rate  Quotation.     When  a  carrier  in  pro- 
cess of  the  investigation  of  an  overcharge  claim  requests 
another  carrier  to  quote  a  rate  between  local  points  on  its 
line,  and  pays  the  claim  on  basis  of  that  quotation,  the  car- 
rier making  the  quotation  must  honor  the  bill  of  the  pay- 
ing carrier  on  the  basis  quoted,  and  in  case  it  is  found  that 
the  quotation  was  erroneous,  must  assume  the  expense  of 
collecting  back  the  amount  necessary  to  place  its  charges 
on  a  legal  tariff  basis.     This  rule  will  apply  on  all  unsettled 
claims. 

INVESTIGATION   AND   APPORTIONMENT   OF 

CLAIMS  FOR  OVERCHARGE  IN  WEIGHT 

ON  COAL  AND  COKE 

24.  Located  Overcharge  on  Coal  or  Coke.     Claims  for 
overcharge  on  coal  or  coke,  where  such  overcharge  is  lo- 
cated with  a  particular  carrier  or  carriers,  shall  be  charged 
to  the  carrier  or  carriers  upon  which  the  overcharge  is 
located. 

(A)  Unlocated  Overcharge  on  Coal  or  Coke. 
Claims  for  ascertained  overcharge  on  coal  or  coke, 
which  overcharge  is  not  located,  shall  be  prorated  on 
revenue,  on  basis  of  record  weights  to  point  where 
overcharge  is  discovered  subject  to  paragraph  B, 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES  173 

(B)  Variation     of    Scale     Weights.     Claims     pre- 
sented for  overcharge  on  coal  or  coke  where  the  only 
evidence  of  such  overcharge  is  the  variation  in  scale 
weights,  shall  be  subjected  to  the  following  investi- 
gation : 

First : 

An  ascertainment  of  the  conditions  and  practices  at 
each  scale  used  as  follows : 

(1)  Type  of  scale  and  capacity. 

(2)  Character  of  installation. 

(3)  Standard  of  maintenance. 

(4)  Frequency  of  testing. 

(5)  Methods  of  weighing. 

(6)  Was  scale  on  which  weight  in  question  was 
obtained  maintained,  tested,  and  operated  in  accord- 
ance with  the  track  scale  specifications  approved  by 
the  American  Railroad  Association? 

(7)  Scale  conditions  as  outlined  in  paragraph  first. 
1  to  6. 

(8)  Type  of  car,  i.  e.,  box,  gondola,  solid  bottom, 
drop  bottom,  or  steel  hopper. 

(9)  Were  weights  affected,  either  immediately  be- 
fore or  immediately  after  weighing,  by  rain  or  snow? 

(10)  Was  car  reconsigned  en  route? 

(11)  Obtain  official  record  of  the  last  four  tests  of 
scale  immediately  preceding  movement  of  shipment, 
including  amount  each  section  of  scale  was  inaccurate 
in  each  test,  and  the  time  within  which  such  four  tests 
were  made. 

(12)  Did  the  reweighing  include  a  third  weighing 
as  required  by  American  Railroad  Association  Rules? 

(C)  Scale    Shown    by    Investigation    to   be    Most 
Accurate  Must  be  Given  Preference.     In  event  scale 
at  destination  or  intermediate  point  is  shown  by  this 
investigation  to  have  produced  the  more  nearly  cor- 
rect weight,  claims  for  overcharge  shall  b.e  prorated 
on  revenue  among  carriers  participating  in  the  over- 
charge, subject  to  tolerances,  evaporation  allowances, 


174  R.  A.  O.  A.  1921  SYNOPSIS 

and  minimum  weights,  as  provided  in  governing  tariffs. 
(D)  In  the  event  scale  at  initial  point  is  shown  by 
this  investigation  to  have  produced  the  more  nearly 
correct  weight,  the  claim  shall  not  be  prorated,  except 
by  authority  of  the  initial  carrier. 

25.  Disputed  Claims  to  be  Submitted  to  Counsel.     If 
any  carrier  should  refuse  to  participate  in  the  payment  of 
such    claims   on    the    basis   of   revenue    and    record    scale 
weights,  the  same  shall  be  submitted  by  the  investigating 
carrier  to  its  counsel,  and  if  such  counsel  should  rule  that 
suit  if  instituted  thereon  cannot  be  successfully  defended, 
the  papers  shall  be  returned  to  the  carrier  or  carriers  that 
have  refused  to  participate  in  the  payment  thereof,  and  in 
the  event  it  or  they  shall  still  refuse  to  participate  in  the 
payment  of  such  claim,  and  at  the  same  time  be  unwilling 
to  defend  suit,  if  brought,  such  suit  shall  be  defended  by 
the  carrier  against  which  suit  is  brought,  and  if  judgment 
is  secured   the  carrier  or  carriers   refusing  to   participate 
shall  be  charged  not  only  with  their  prorata  portion  of  the 
original  claim,  but  in  addition  thereto  with  court  costs  and 
counsel  fees,  and  also  with  any  statutory  penalty  that  may 
be  assessed  in  said  suit,  provided  it  appears  that  the  re- 
fusal of  such  carrier  or  carriers  to  participate  in  such  claim 
resulted  in  said  penalty  being  imposed.     This  rule  will  ap- 
ply regardless  of  the  amount  of  claims,  subject,  however, 
to  minimum  debit  rule  No.  42. 

26.  Claim  Papers  to  be  Submitted  to  All  Interested  Car- 
riers  Before    Payment   Not    Subject   to   Arbitrary    Debit. 
Claims  for  overcharge  due  to  error  in  weight  on  coal  or 
coke  will  not  be  subject  to  arbitrary  debits,  but  shall,  be- 
fore payment,  be  presented  to  all  carriers  participating  in 
the  haul. 

COLLECTION  OF  GUARANTEED  CHARGES 

27.  Guaranteed   Charges.     When   charges   are   guaran- 
teed,  guaranteeing   carrier  shall    be   responsible   for    such 
charges  when  the  destination  carrier,  having  used  reason- 
able precautions  in  effecting  delivery,  is  unable  to  collect; 


R.  A.  0.  A.  OVERCHARGE  CLAIM  RULES  175 

provided,  that  request  of  protection  of  guarantee  shall  be 
made  within  sixty  days  after  arrival  of  freight  through 
connections  or  direct.  In  the  case  of  perishable  freight, 
if  destination  carrier  cannot  deliver  and  collect  charges, 
guaranteeing  carrier  shall  at  once  be  asked  direct  or 
through  waybilling  station  for  disposition  of  freight,  which 
shall  be  held,  when  practicable,  for  such  advice.  When 
freight  is  refused  for  loss  or  damage  located  with  carrier, 
guarantee  shall  be  void.  Provisions  with  respect  to  mini- 
mum debits  (Rule  42)  shall  not  apply  to  this  rule. 

DISPOSITION    OF    DEFICITS    ARISING    FROM 
UNCOLLECTIBLE  FREIGHT  CHARGES 

28.  Sale  of  Unclaimed  or  Refused  Freight  for  Charges. 
Uncollectible  deficits  in  charges  against  freight  which  is 
unclaimed  or  refused  when  the  result  of  negligence  of  one 
or  more  carriers  in  the  line  shall  be  charged  to  the  carrier 
or  carriers  at  fault  on  basis  of  mileage  unless  a  water  car- 
rier is  involved,  in  which  event  it  shall  prorate  between 
carriers  at  fault  on  basis  of  revenue.     When  not  the  result 
of  negligence  of  the  carriers,  the  deficit  shall  be  prorated 
on  revenue  by  all  carriers  interested.     Terminal  transpor- 
tation charges,  demurrage,  storage  and  transportation  arbi- 
traries  shall  be  included  in  determining  revenue  of  car- 
riers; provided,  however,  that  freight   which  accumulates 
in  warehouses  and  is  periodically  sold  shall  be  disposed  of 
without  reference  to  other  carriers  and  any  loss  in  charges 
on  such  freight  shall  be  borne  by  the  carrier  selling. 

The  provisions  of  this  rule  shall  also  apply  when  the 
destination  carrier  takes  the  unclaimed  or  refused  freight 
for  company's  use.  The  distribution  statement  of  claim 
covering  any  uncollectible  amount  prorated  under  this  rule 
must  bear  affirmative  declaration  of  carrier  making  distri- 
bution that  the  amount  is  uncollectible  by  reason  of  condi- 
tions set  forth  in  Rule  D-15. 

29.  Charges  on  Freight  Sent  Elsewhere  for  Sale,     If 
nesessary  to  forward  carload  freight  to  another  point  to 
be  sold,  the  carrier  performing  such  service  is  entitled  to 


176  R.  A.  O.  A.  1921  SYNOPSIS 

the  tariff  rate  and  charges  lawfully  applicable  thereto; 
and  in  determining  the  total  uncollectible  deficit  to  be  pro- 
rated; the  carrier  is  entitled  to  include  the  amount  so 
charged. 

30.  Showing    Miscellaneous    Advances    on    Waybills. 
Where  there  are  charges  such   as   demurrage,   switching, 
duty,  and  entry  fees,  or  any  other  charges  that  are  in  addi- 
tion to  the  rate,  it  is  the  duty  of  each  carrier  to  show  such 
charges  in  detail  and  separately  from  the  regular  revenue, 
and  the  agent's  failure  to  do  so  will  make  his  company  re- 
sponsible for  the  non-collection  of  same  when  uncollectible 
within  the  rulings  of  the  Interstate   Commerce   Commis- 
sion (See  Ruling  M-7). 

31.  Responsibility    for    Collection    of    Charges.     While 
accepting  the  principle   that  the  destination   carrier   shall 
assume  the  duty  of  collecting  all  tariff  charges,  this  will 
not  relieve  the  initial  or  intermediate  carriers  from  respon- 
sibility for  their  errors  that  are  impossible  of  detection  by 
the  destination  carrier.     While  recognizing  the  difficulty 
of  enumerating  all  of  the  various  classes  of  undercharges, 
the  following  are  some  of  the  losses  which  should  not  be 
borne  by  the  destination  carrier: 

(a)  Miscellaneous   charges   for    switching,    demur- 
rage, storage,  icing  or  feeding,   detention   or  stop-off 
charges,  etc.,  omitted  from  billing  and  not  a  part  of 
or  included  in  the  through  rate. 

(b)  Undercharges  due  to  error  in  rates  published 
in  tariffs  to  which  destination  carrier  is  not  a  party. 

(c)  Undercharges   due   to   failure   to   collect   tariff 
charges    on    shipments    destined    to    prepaid   or    non- 
agency  stations. 

(d)  Undercharges  due  to  the  insertion  of  incorrect 
rates  in  export  bills  of  lading  issued  by  initial  or  in- 
termediate carrier. 

(e)  Charges  waybilled    as    prepaid,    subsequently 
changed  by  correction  to  collect. 

(f)  Demurrage  charges,  etc.,  accruing  at  point  of 
origin  and  not  noted  on  bills  of  lading. 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES 


177 


(g)  Undercharges  due  to  failure  of  weighing  car- 
rier to  state  correct  gross  carload  weight  on  waybills 
when  charges  are  collectible  on  track  scale  or  ship- 
pers' agreement  weights. 

32.  Destination   Carrier   to    Receive   Assistance    From 
Other  Carriers  in  Collecting  or   Refunding.     Destination 
carrier  shall  receive  all  possible  assistance  from  initial  or 
intermediate  carriers  in  its  efforts  to  make  collections  or 
refunds. 

33.  Disposition  of  Amounts  Not  Chargeable  to  Desti- 
nation Carrier.     The  destination  carrier  shall,  in  the  in- 
terest of  all  concerned,  use  all  diligence  to  determine  and 
collect  the  correct  charges  and  shall  make  a  demand  in 
writing  on  the  consignee  or  consignor,  or  both,  if  neces- 
sary, for  charges  which  are  uncollected,  owing  to  error 
of  another  carrier  and  which  are  undiscoverable  by  the 
destination  carrier. 

After  two  unanswered  demands  in  writing  for  payment, 
or  after  a  direct  refusal  of  the  debtor  to  pay,  the  carrier 
in  error  shall  without  further  action  on  the  part  of  the 
destination  carrier,  accept  debit  for  the  uncollected  tariff 
charges  or  shall  authorize  the  destination  carrier  at  the 
expense  and  for  the  account  of  the  carrier  in  error,  to 
bring  suit  for  the  recovery  of  these  charges. 

Guaranteeing  Additional  Prepayment  of  Freight  at 
Junction  Points 

34.  Shipments  Destined  to  Agency  Stations  Requiring 
Prepayment.  When  freight  destined  to  an  agency  station 
upon  which  charges  should  be  fully  prepaid  or  guaranteed, 
in  accordance  with  tariff,  is  tendered  connecting  carrier 
and  it  develops  that  such  prepaid  charges  are  insufficient 
to  carry  shipment  to  destination,  the  carrier  tendering  shall 
authorize  its  junction  agent  to  guarantee  to  the  connect- 
ing carrier  a  sufficient  amount  to  carry  the  shipment  to 
destination.  Delivery  to  a  connection  of  such  a  shipment 
for  an  agency  station  constitutes  a  guarantee  to  the  re- 


178  R.  A.  O.  A.  1921  SYNOPSIS 

ceiving  carrier  of  a  sufficient  amount  to  transport  the  ship- 
ment to  destination,  a  specific  guarantee  on  the  billing  not 
being  required  for  each  case.  The  destination  agent  shall 
exercise  due  diligence  and  employ  all  means  at  his  com- 
mand to  collect  amount  due  from  consignee ;  but  if  unable 
to  do  so,  the  deficit  shall  be  adjusted  on  its  merits,  the  mini- 
mum debit  rule  No.  42  not  to  apply  in  such  cases.  The  re- 
ceiving carrier,  however,  should  not  return  such  shipments 
to  the  delivering  carrier  for  additional  prepayment. 

The  provisions  of  this  rule  shall  not  apply  to  additional 
prepayment  covering  extra  weight  on  freight  resulting 
from  weighing  in  transit  and  found  to  exceed  the  weight 
as  originally  billed,  or  to  freight  inspected  resulting  in  in- 
creased rating  and  charges. 

35.  Shipments     Destined     to     Non-agency     Stations. 
When  a  shipment  destined  to  a  non-agency  station  is  billed 
collect  or  insufficiently  prepaid,  it  shall  be  accepted  from 
connecting  carrier  and  forwarded  to  destination.    The  des- 
tination carrier  shall  make  reasonable  effort  to  collect  the 
amount  due,  but  if  unsuccessful,  may  upon  its  statement 
that  it  is  unable  to  collect,  correct  the  waybill  to  read  fully 
"Prepaid"  if  the  shipment  is  waybilled  through  from  point 
of  origin  to  destination.     When  rebilled  enroute  the  final 
adjustment  shall  be  made  through  claim  channels,  the  mini- 
mum debit  Rule  No.  42  not  to  apply  in  such  cases.     In 
either  case   the   adjustment   made   shall   maintain   the   in- 
tegrity of  the  lawful  rate.    When  re-billed  en  route,  settle- 
ments under  this  rule  shall  be  made  under  Rule  No.  38, 
all  papers  to  accompany  debit. 

FORWARDING  SHIPMENTS  BILLED  SHORT  OF 
DESTINATION 

36.  Shipments  Waybilled  Short  of  Destination.     When 
a  shipment  has  been  billed  in  error  to  a  point  short  of  the 
proper  destination,  such  shipment  shall  be  forwarded  and 
charges  collected  at  the  lawful  tariff  rate  from  point  of 
origin  to  correct  destination  applicable  via  the  route  ship- 
ment moved. 


R.  A.  0.  A.  OVERCHARGE  CLAIM  RULES  179 

FAILURE  TO  OBSERVE  INSTRUCTIONS  FOR 
DIVERSION 

37.  Failure  to  Accomplish  Diversion.    When  in  accord- 
ance with  the  conditions  of  the  tariffs  lawfully  applicable, 
a  carrier  is  requested  to  divert  a  shipment,  and,  through 
negligence  or  error  of  a  carrier  the  diversion  is  not  accom- 
plished, the  carrier  responsible  for  the  negligence  or  error 
shall  be  wholly  responsible  for  any  lawful  overcharge  re- 
sulting, subject  to  Rule  19.    This  rule  will  apply  on  all  un- 
settled claims. 

INTERLINE  SETTLEMENT  AFTER 
INVESTIGATION  AND  PAYMENT 

38.  Distribution  Statements.     When    the    investigation 
in  connection  with  a  claim  is  complete  and  the  responsibil- 
ity therefor  is  located,  the  carrier  by  which  the  claim  has 
been  investigated  shall  apportion  the  amount  in  accord- 
ance with  the  foregoing  rules.    Such  carrier  shall  also  pre- 
pare and  forward  to  each  interested  carrier  a  distribution 
statement  for  each  claim,  showing  billing  reference  over 
all  interested  carriers,    claim    numbers    when  known,    the 
amount  charged  to  each,  the  route  over  which  shipment 
moved,  and  when  necessary  the  through  rate  and  divisions 
via  such  route  and  tariff  authority,  with  I.  C.  C.  numbers. 
Provided  that  no  carrier  shall  be  penalized  for  any  over- 
charge, unless  it  has  been  given  the  opportunity  to  de- 
velop the  fact  pertaining  thereto  prior  to  the  time  pre^ 
scribed  by  the  Interstate  Commerce  Commission  for  the 
destruction  of  records.     This  rule  will  apply  on  all  un- 
settled claims. 

39.  Disposition  of  Papers.  When  the  amount  of  any 
claim  is  divisible  between  carriers  and  does  not  exceed 
$20.00,  the  claim  papers  shall  be  retained  by  the  settling 
carrier,  except  claims  coming  under  Rule  50.  When  the 
total  amount  paid  is  not  proratable  or  is  more  than  $20.00, 
and  only  one  other  carrier  is  interested,  statement  and 
claim  papers  shall  be  sent  to  it,  but  if  two  or  more  other 


180  R.  A.  O.  A.  1921  SYNOPSIS 

carriers  are  interested  original  statement  and  claim  papers 
shall  be  sent  to  the  carrier  most  distant,  and  a  copy  of  the 
statement  showing  disposition  of  claim  papers  to  each 
other  carrier  interested. 

Non-members.  When  paying  carrier  is  an  intermediate 
carrier,  claim  papers  shall  be  sent  to  last  interested  carrier 
in  the  direction  of  destination.  When  a  non-member  car- 
rier is  interested  in  any  unsettled  claim,  settling  carrier 
may  charge  out  to  members  their  proper  proportions  un- 
der the  rules,  retaining  papers  with  which  to  negotiate 
with  the  non-member  as  to  settlement  of  its  proportion. 
Any  interested  carrier  shall  have  the  right  to  obtain  papers 
from  carrier  with  which  they  are  filed.  See  Rule  49. 

40.  Recharge  of  Disputed  Amounts.  Abstracts  must  be 
accepted  as  rendered  when  accompanied  by  claim  papers 
or  distribution  statement.  Under  no  circumstances  may 
items  be  cut  out  of  abstracts  except  as  provided  in  this 
rule.  When  amount  charged  in  accordance  with  Rule  38 
is  for  any  valid  reason  unsatisfactory,  to  debited  carrier,  it 
may  be  recharged  to  paying  carrier  on  monthly  statement 
within  one  year  from  date  of  statement  in  which  charge  is 
included,  except  that  when  charge  is  made  under  Rule  12, 
the  delinquent  carrier  shall  not  have  the  privilege  of  re- 
charging without  authority.  No  recharge  shall  exceed  the 
original  amount  charged,  nor  shall  any  correction  be  re- 
quired for  less  than  One  Dollar  ($1.00). 

No  recharge  shall  be  made  except  over  personal  signa- 
ture of  the  claim  officer,  or  when  authority  for  other  signa- 
ture is  stamped  on  recharge  statement.  The  objecting  car- 
rier shall  notify  all  interested  carriers  and  shall  not  again 
be  charged  until  it  so  authorizes  or  claim  is  arbitrated. 
Nothing  in  this  rule  shall  make  it  obligatory  upon  any  car- 
rier to  accept  a  distribution  statement  covering  any  claim 
for  an  amount  over  One  Hundred  Dollars  ($100)  in  which 
investigation  does  not  clearly  show  that  such  carrier  is  in- 
terested, or  to  accept  a  draft  covering  such  distribution 
statement.  When  items  for  over  One  Hundred  Dollars 


R.  A.  0.  A.  OVERCHARGE  CLAIM  RULES  181 

($100)  are  eliminated  from  abstract,  notice  must  be  given 
immediately  by  telegram  or  letter. 

41.  Claims  Less  Than  $1.00.     Claims  for  less  than  one 
dollar  shall  not  be  consolidated  to  make  an  amount  over 
the  minimum  (one  dollar),  but  shall  be  paid  and  absorbed 
by  the  settling  carrier;  provided  shipment  moved  over  its 
lines,  but  agents  may  include  in  one  monthly  claim  for  re- 
lief any  number  of  shipments  originating  on  the  same  road 
and  traveling  via  the  same  route. 

42.  Minimum  Debits.     No  charge  shall  be  made  by  the 
carrier  settling  the  claim  against  another  carrier  when  the 
entire  proportion  beyond  the  settling  carrier  is  less  than 
$1.00,  except  as  provided  in  Rules  18  (overcharge  due  to 
misrouting    through    error   of    carrier),    27    (collection    of 
guaranteed  charges),  34  and  35  (adjustment  of  charges  on 
freight  insufficiently  prepaid). 

(a)  When   a   non-member   line  is  involved,   mini- 
mum debit  rule  shall  apply  between  member  lines. 

(b)  In  computing  minimum  a  fraction  of  one-half 
cent  or  over  shall  be  regarded  as  one  cent. 

(c)  When  authority  is  given  on  the  claim  papers, 
the  following  will  govern  as  to  the  minimum  (subject 
to  the  exceptions  stated  in  this  Rule),  paying  carrier 
being  considered  as  the  first  carrier. 

(d)  When   two   carriers  are   involved,   the  second 
carrier  shall  not  issue  authority  for  any  amount  less 
than  one  dollar. 

(e)  When  three  or  more  carriers  are  involved,  in- 
termediate  carrier   shall   issue  its   authority   for   any 
amount  less  than  one  dollar  when  the  entire  proportion 
of  succeeding  carrier  or  carriers  is  one  dollar  or  more. 

(f)  When  last  carrier's  proportion  is  less  than  one 
dollar,  next  preceding  intermediate  carrier  shall  issue 
authority  for  its  own  proportion  and  that  of  the  last 
carrier  if  the  two  aggregate  one  dollar  or  more. 

43.  Correction   Minimum.     No  correction   shall  be   re- 
quired in  a  bill  rendered  or  authority  issued  for  any  clerical 
error  less  than  one  dollar  ($1.00). 


182  R.  A.  O.  A.  1921  SYNOPSIS 

44.  First  Carrier  Beyond  Gateway  or  Rate  Prorating 
Point  to  Give  Divisions  of  Revenue  for  Overcharge  Claims. 
When  an  overcharge  is  clearly  located  with  a  group  of  two 
or  more  connecting  carriers  beyond  a  common  gateway, 
crossing,  or  rate-breaking  point,  it  shall  be  the  duty  of  the 
first  carrier  beyond  the  gateway  to  furnish  the  paying  car- 
rier a  statement  which  will  clearly  set  forth  the  correct  di- 
visions to  be  applied  and  the  proportions  that  were  allowed 
the  interested  carriers  in  interline  settlement,  and  unless 
such  information  is  furnished  within  60  days,   the   entire 
amount  of  such  group  proportion  shall  be  charged  to  the 
said  first  carrier.    It  shall  also  be  the  duty  of  the  first  mem- 
ber carrier  beyond  the  gateway  or  rate-breaking  point  to 
furnish,  upon  request,  rates  and  divisions  with  I.  C.  C.  tariff 
authority  therefor,  to  or  from  the  rate-breaking  point  when 
tariffs  are  not  in  the  possession  of  the  road  against  which 
claim    is   presented,   such   request   to    show   junctions   via 
which  shipment  moved. 

(a)  Claims  for  relief  of  charges  on  freight  short  at 
junctions,  as  specifically  provided  for  in  Rule  50,  shall  be 
handled  in  accordance  with  that  rule. 

45.  Honoring    Authorities    Granted.     When    authority 
has  been  granted  on  the  strength  of  which  money  has  been 
paid  which  would  not  otherwise  have  been  paid,  such  au- 
thority shall  be  honored  and  no  repudiation  shall  be  al- 
lowed ;  but  when  authority  is  simply  a  clerical  error  and  no 
loss  has  resulted  therefrom,  it  shall  be  susceptible  of  cor- 
rection. 

46.  Insolvent    Carriers.     Should    any   carrier   be    insol- 
vent, uncollectible  amount  due  from  it  shall  be  assumed  by 
other  carriers  handling  shipment. 

(a)  If  full  amount  is  due  from  insolvent  carrier  it 
shall  be  prorated  between  all  other  carriers  handling 
shipment  on  revenue  basis. 

(b)  Where  two  or  more  carriers  are  liable,  insol- 
vent  carrier's   proportion   shall   be   prorated    between 
them,  using  their  proportions  of  claim  as  factors. 

(c)  Provided  each  participating  carrier  shall   fur- 


R.  A.  0.  A.  OVERCHARGE,  CLAIM  RULES  183 

nish  by  its  proper  officer  a  certified  statement  of  ac- 
count with  insolvent  carrier  showing  no  credit  avail- 
able for  offset. 

47.  Disposition  of  Undercharges  Discovered.     All  un- 
dercharges occurring   through   errors   in   the   original   di- 
visions of  revenue  which  are  discovered  in  handling  over- 
charge claims  shall  be  credited  to  the  carriers  to  which 
they    belong    in    the    final    apportionment;    provided    the 
amount  is  in  excess  of  the  debit  minimum  (Rule  No.  42). 

STATEMENTS  OF  AMOUNTS  DUE  AND  PAYABLE 
BY  DRAFT 

48.  Statements  of  Amounts  Due.     On  or  before  the  10th 
of  each  month  (or  weekly  by  special  agreement,  if  neces- 
sary to  avoid  a  large  accumulation),   the  paying  carrier 
should  render  a  statement  on  R.  A.  O.  A.  form  of  amounts 
due   from   each    debtor   carrier   with  claim    papers,    when 
necessary,  and  as  provided  in  Rule   38,  and  distribution 
statements,  to  the  proper  officers  by  prepaid  express,  postal 
mail  or  messenger.     Draft  may  be  made  by  the  creditor 
carrier  on  or  after  the  10th  of  the  succeeding  month  for 
totals  of  statements,  or,  on  agreement  between  carriers  in 
interest,  drafts  may  be  made  for  the  balances,  which  drafts 
shall  be  paid  by  the  debtor  carrier  upon  presentation. 

49.  Return  of  Claim  Papers  to  Paying  Carrier  for  File. 
When  claim  papers  are  forwarded  to  another  carrier  with 
bill  for  its  authorized  proportion  or  as  provided  in  Rule  38, 
they  shall  be  returned  to  the  settling  carrier  as  promptly 
as  possible,  and  in  any  event  within  one  year  from  date  of 
rendition  of  bill  or  date  of  abstract  of  distribution.    Return 
of  the  papers  shall  be  made  to  the  officer  in  charge  of  claims 
of  the  paying  carrier  unless  instructions  to  the  contrary 
are  attached  to  the  papers. 

Any  penalty  incurred  by  the  paying  carrier  for  failure 
to  have  in  its  file  papers  supporting  a  claim  after  the  time 
specified  shall  be  with  the  carrier  which  has  failed  to  return 
such  papers  to  the  paying  carrier,  as  provided  in  this  rule. 


184  R.  A.  0.  A.  1921  SYNOPSIS 

This   rule    will    not  apply    to    claims    charged    out    under 
Rule  50. 

50.     Relief  of  Charges  on  Short  Freight. 

(a)  When  freight  checks  short  at  junction  point,  inter- 
mediate point,   or   destination,   the   carrier   delivering   the 
waybill  on  which  freight  is  short  shall,  on  demand,  refund 
the  full  amount  of  revenue  that  accrued   up   to  junction 
point,  if  freight  does  not  reach   destination  within   sixty 
days.     No  investigation  further  than  the  development  of 
the  above  record  shall  be  necessary. 

(b)  When  both  the  original  waybill  and  the  shipment 
are  short  at  destination  (the  destination  carrier  haying  re- 
ported the  waybill  as  result  of  tracing  by  the  billing  car- 
rier), and  the  shipment  fails  to  reach  destination  within 
sixty  days,  no  further  investigation  is  necessary,  but  desti- 
nation carrier  may  arbitrarily  charge  its  next  connection 
the  total  amount  of  charge  up  to  junction  point,  as  pro- 
vided in  paragraph  (a)  of  this  rule,  and  each  intermediate 
carrier  may  charge  its  next  connection  in  a  like  manner. 

(c)  When  the  destination  of  short  freight  is  a  station 
on  the  line  of  two  or  more  carriers,  the  agent  of  the  carrier 
via  which  the  shipment  is  routed,  which  holds  the  waybill, 
shall  advise  the  agent  of  the  other  carriers  of  the  shortage, 
giving  a  description  of  the  freight.    The  agents  should  care- 
fully examine  their  records  and  warehouses,  and  if  located, 
the  freight  or  charges  collected,  as  the  case  may  be,  shall 
be  promptly  surrendered  to  the  carrier  holding  the  waybill. 
Provided,  however,  that  when  a  carrier  transports  a  single 
shipment  of  less  than  carload  astray  freight,  weighing  five 
thousand  pounds  or  more,  or  a  car  containing  LCL  astray 
freight,  weighing  five  thousand  pounds  or  more,  the  car- 
rier holding  the  waybills  shall  turn  them  over  to  the  car- 
rier performing  the  service. 

(d)  In   case   of   shortage   from   a  package   the   freight 
charges  assessed  on  freight  short  shall  be  pro-rated  be- 
tween interested  carriers  on  basis  of  revenue  from  point 
where  shipment  was  last  checked  in  full  and  in  good  order> 
to  point  where  shortage  was  discovered. 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES  185 

(e)  In  case  of  shortage  between  depots  developed  at  a 
junction  point  under  loading  seals  by  the  check  of  the  re- 
ceiving carrier  of  freight  checked  and  loaded  in  good  order 
by  the  delivering  carrier,  the  freight  charges  accruing  on 
such  shipment  shall  be  divided  sixty  (60)  per  cent  to  the 
delivering  carrier  and  forty  (40)  per  cent  to  the  receiving 
carrier ;  provided,  that  if  delivering  carrier  does  not  furnish 
receiving   carrier   waybill    or   transfer  by   which  to    make 
check  when  unloaded,  or  when  checked  in  car,  receiving 
carrier  shall  not  be  liable. 

(f)  This  rule  is  to  apply  to  either  junction  or  audit 
office  settlements  and  on  all  unsettled  claims  (d-13)  ;  sub- 
ject, however,  to  a  minimum  charge  of  one  dollar  ($1.00). 
When  two  or  more  carriers  are  involved,  the  principle  of 
distribution  outlined  in  Rule  42  shall  govern. 

LOADED  CARS  HANDLED  AS  EMPTY 

51.  Loaded  Cars  Handled  as  Empty.     When  a  carrier 
delivers  to  another  carrier  a  car  accompanied  by  an  empty 
car  ticket,  running  slip,  or  card  waybill,  or  with  advice 
that  the  car  is  empty,  the  receiving  carrier  and  subsequent 
carriers  are  warranted  in  handling  the  car  as  an  empty. 
Carrier  handling  loaded  car  as  an  empty  is  entitled  to  rev- 
enue on  one-way  haul.    See  Rule  19. 

OBTAINING  INFORMATION  IN  CONNECTION 
WITH  RATES 

52.  Obtaining  Information  in  Connection  with   Rates. 

When,  in  investigating  overcharge  claims,  it  is  necessary 
to  obtain  rates  from  other  carriers  communications  shall, 
in  all  cases,  be  addressed  to  the  accounting  officer  handling 
overcharge  claims,  who  shall  be  responsible  for  the  furnish- 
ing of  such  information. 

VOTING  POWERS  AND  PROCEDURE  FOR 
CHANGING  RULES 

101.     Voting  Powers.     The  voting  powers  on  questions 
relating  to  overcharge  and  agency  relief  claims  shall  be  re- 


186  R.  A.  O.  A.  1921  SYNOPSIS 

stricted  to  members  who  are  in  general  or  direct  charge  of 
such  claims,  and  only  one  vote  shall  be  allowed  each  mem- 
ber line,  provided  that  this  rule  shall  not  be  construed  as 
permitting  any  individual  member  to  cast  more  than  one 
vote. 

102*  Membership  on  Arbitration  and  Appeal  Commit- 
tees. Only  members  of  the  Association  who  are  directly 
in  charge  of  overcharge  and  agency  relief  claims  shall  be 
eligible  for  membership  on  the  Arbitration  and  Appeal 
Committees. 

103.  Procedure  for  Changing  Rules.     Any  member  of 
the  Association  handling  claims  may  take  up  with  the  Sec- 
retary   of    the    Association    the    question    of    altering    or 
amending  these  rules.       Such  communications  to  be  re- 
ferred to  the  Committee  on  Overcharge  and  Agency  Relief 
Claim  Rules,  consisting  of  seven  members,  for  considera- 
tion, and  published  in  the  Agenda.    By  a  majority  vote  of 
the  members  eligible  to  vote  on  claim  matters,  these  rules 
may  be  amended  or  altered  at  any  annual  meeting  of  the 
Association,  such  changes  to  be  effective  90  days  from  date 
of  adoption,  provided  that  the  Association  by  three-fourths 
vote  of  members  eligible  to  vote  on  claim  matters,  may 
make  any  alteration  or  amendment  to  these  rules  effective 
at  once. 

104.  Penalty  for  Refusing  to  Comply  with  Rules,  De- 
cisions, etc.     Whenever  any  member  of  the  Association 
declines  to  comply  with  any  of  its  requirements  or  rules  re- 
lating to  the  handling  of  claims,  or  declines  to  abide  by  de- 
cisions  of  the  arbitration  and   appeal   committees,   as   pro- 
vided herein,  such  circumstance  shall  be  reported  to  the 
President  of  the  Association,  and  if  he  and  the  two  Vice 
Presidents  shall  decide  by  a  majority  vote,  from  the  writ- 
ten evidence  submitted,  that  the  member  is  guilty  of  the 
offense  charged,  he  and  the  carrier  he  represents  shall  be 
deprived  of  the  privileges  of  the  Association  as  relating  to 
claims.    A  member  so  suspended  shall  have  the  privilege 
of  bringing  the  matter  before  the  Association  at  its  annual 
meeting  and  his  reinstatement  will  be  ordered  by  the  Presi- 


R.  A.  0.  A.  OVERCHARGE,  CLAIM  RULES  187 

dent,  if  favored  by  a  two-thirds  vote  of  members  eligible  to 
vote  on  claim  matters  at  such  annual  meeting. 

ARBITRATION  AND  APPEAL  COMMITTEES 

105.  Arbitration  and  Appeal  Committees.     The  Asso- 
ciation shall  provide  for  two  additional  committees,  each 
composed  of  three  members  directly  in  charge  of  over- 
charge claims,  one  to  be  known  as  the  "Arbitration  Com- 
mittee," the  other  as  the  "Appeal  Committee." 

106.  Personnel   of   Committees.     No   two   members   of 
either  arbitration  committee  or  the  appeal  committee  shall 
be  selected  from  the  same  section  of  the  country,  but  each 
of  these  committees  shall  be  made  up  respectively  of  one 
member  from  eastern  territory,  one  member  from  western 
territory,  and  one  member  from  southern  territory. 

107.  Appointing  Members  to   Appeal  and   Arbitration 
Committees.     The  President  shall,  within  thirty  (30)  days 
after  each  annual  meeting,  appoint  three  (3)  members  each 
to  the  Appeal  and  Arbitration  Committees.     Such  commit- 
tees to  serve  until  the  next  annual  meeting  of  the  Associa- 
tion.   The  personnel  of  both  committees  to  be  made  up  in 
accordance  with  the  provisions  of  Rule  106. 

108.  Substitute  in  Case  of  Interest.     If  any  member  of 
the  Arbitration  Committee,  or  Appeal  Committee  shall  be 
interested  in  any  question  referred  to  their  committee  or 
shall,  for  any  other  reason  be  unable  to  serve,  the  President 
of  the  Association  shall  appoint  disinterested  members  of 
the  Association  eligible  as  substitutes  for  those  interested 
or  unable  to  serve. 

(a)  When  a  member  has  acted  as  arbitrator  on  a 
claim,  it  shall  disqualify  him  from  acting  as  member 
of  the  Appeal  Committee  on  same  claim,  and  the  Presi- 
dent shall  appoint  a  disinterested  member  of  the  Asso- 
ciation eligible  to  serve  in  his  place.  In  case  the  Presi- 
dent is  interested  or  unable  to  serve,  the  appointment 
of  a  disinterested  member  shall  be  made  by  the  First 
Vice  President.  If  the  First  Vice  President  be  unable 
to  serve  for  the  same  or  any  other  reason,  then  the  ap- 


188  /?.  A.  0.  A.  1921  SYNOPSIS 

pointment  shall  be  made  by  the  Second  Vice  President. 

109.  Vacancy,  How  Filled,  etc.     In  the  case  of  death, 
or  inability  from  any  cause  which  is  provided  for  above,  or 
failure  or  neglect  to  render  award  with  reasonable  prompt- 
ness of  any  member  of  the  Arbitration  Committee  or  the 
Appeal   Committee   to   act,   the   President   shall   have   the 
power  to  appoint  another  member. 

110.  Term  of  Office  and  Completing  Work  of  Arbitra- 
tion and  Appeal  Committees.     These  committees  shall  hold 
office  for  one  year.    At  the  close  of  each  official  year  the 
Arbitration  and  Appeal  Committees  shall  have  thirty  days 
in  addition  to   its   regular  term  of   service   of  one  year   in 
which  to  complete  the  arbitration  of  such  claims  as  have 
been  submitted  to  it  by  the  Secretary  prior  to  the  annual 
meeting. 

Each  member  of  the  Arbitration  and  Appeal  Committees 
shall  have  not  to  exceed  ten  days  of  such  thirty  days  in 
which  to  make  his  awards  on  such  claims. 

ARBITRATION  COMMITTEE 

111.  Duties  of  Arbitration  Committee.     This   commit- 
tee shall  consider  and  act  upon  such  claims  as  may  be  re- 
ferred to  it  in  the  manner  hereinafter  provided,  and  the  de- 
cision of  the  majority  of  the  committee  shall  be  binding 
upon  the  parties  involved,  except  that  they  shall  have  the 
right  of  appeal  to  the  Appeal  Committee,  as  provided  by 
Rule  202. 

112.  Arbitration  Committee  No  Equity  Powers.     The 
Arbitration  Committee  shall  have  no  equity  powers,  but 
shall  decide  by  the  evidence  contained  in  the  papers  in  ac- 
cordance  with   the   rules   in    effect   regarding   arbitration 
when  brief  is  prepared  by  the  carrier  submitting  claim  for 
arbitration,  and  shall  decide  as  to  the  points  in  dispute  in 
accordance  with  the  rules  or  rulings  in  effect  at  the  time 
the  shipment  moved ;  the  date  of  the  Bill  of  Lading  to  gov- 
ern, unless  the  time  of  the  rule  taking  effect  shall  otherwise 
be  especially  provided  for  in  the  rules  and  rulings. 


R.  A.  0.  A.  OVERCHARGE  CLAIM  RULES  189 

In  the  event  the  shipment  moved  prior  to  June,  1920,  the 
Overcharge  and  Agency  Relief  Claim  Rules  adopted  by 
the  Railway  Accounting  Officers  Association  as  of  May, 
1920,  shall  be  considered  as  the  rules  in  effect. 

113.  Rules   Applied  to  be   Specified   in  Awards.     The 
arbitrators  shall  definitely  refer  to  rule  or  section  of  rule 
under  which  their  award  is  made,  and  the  arbitrators  join- 
ing in  the  majority  award  shall  agree  upon  and  give  their 
decision  under  the  same  rule. 

114.  Equity   Power  When   Allowed.     The   Arbitration 
Committee  shall  not  apply  a  penalty  to  a  rule  which  does 
not  specifically  provide  a  penalty,  provided,  however,  that 
if  all  the  parties  interested  consent  thereto  in  writing,  the 
Arbitration    Committee   may    render    an    award    upon    an 
equity  basis  on  claims  covered,  or  not  covered,  by  these 
rules. 

115.  Awards  to  be  Full  and   Explicit.     In  giving  de- 
cisions, or  awards,  on  claims,  the  arbitrators  shall  give  de- 
cision on  each  any  every  question  submitted,  and  such  de- 
cision shall  be  explicit  and  consistent,  so  that  it  may  be 
carried  out. 

116.  No  Cause  of  Action.     When  no  cause  of  action  lies 
under  the  rules,  the  Arbitration  Committee  shall  so  decide. 
In   such  cases   the   Ten   Dollars   Arbitration   fee   shall   be 
charged  to  the  carrier  or  carriers  arbitrating  claims  with- 
out cause.    From  the  decision  so  given  by  the  Arbitration 
Committee,  appeal  may  be  taken  to  the  Appeal  Commit- 
tee under  Rule  202. 

117.  Claims  Must  Be  Paid  and  Bear  Evidence  of  Pay- 
ment.    All  claims  must  be  paid  before  they  are  submitted 
for  arbitration,  and  must  bear  evidence  of  such  payment. 
Evidence  of  payment  shall  consist  of  claimant's  receipt,  or 
definite  statement  of  auditor,  treasurer,  or  officer  in  charge 
of  the  department  controlling  such  claims   that  payment 
has  been  made.     Such  evidence  shall  be  embraced  in  the 
arbitration  statement  of  the  paying  carrier  or  attached  to 
the  claim  next  below  that  carrier's  statement.     The  state- 
ment of  relief  of  agent  by  an  authorized  officer  of  the  ac- 


190  R.  A.  0.  A.  1921  SYNOPSIS 

counting  department  shall  be  sufficient  evidence  of  pay- 
ment. 

118.  Paying  Carrier  to   Submit.     When   the  foregoing 
requirements  have  been  complied  with,  the  carrier  paying 
the  claim  may  submit  it  for  arbitration,  provided,  however, 
that  when  any  interested  member  carrier  accepts  charge 
from    another,    which    investigation    afterwards    develops 
should  not  have  been  accepted,  and  the  amount  for  any  rea- 
son cannot  be  recharged  or  collected  from  liable  carrier, 
then  the  carrier  outstanding  the  amount  shall  have  the  right 
to  submit  the  claim  for  arbitration  in  all  respects  as  though 
it  were  the  paying  carrier. 

119.  Statements    to    be    Submitted.     A    comprehensive 
statement,  based  upon  the  evidence  in  the  papers  shall  be 
made,  and  the  points  upon  which  a  decision  is  desired  shall 
be  definitely  stated.    This  shall  be  done  over  the  personal 
signature  of  the  officer  in  charge  of  the  claim  department 
of  the  carrier  presenting  the  claim  for  arbitration.     This 
statement,   and   all   papers,   where  initial   carrier   presents 
claim   for  arbitration,   except   as   hereinafter   provided,   to 
move  to  the  next  carrier  in  the  direction  of  destination,  and 
where  destination  carrier  presents  claim  for  arbitration,  to 
move  to  the  next  carrier  in  the  direction  of  the  initial  car- 
rier and  each  carrier  in  its  turn  shall  present  its  statement 
in  writing  over  the  personal  signature  of  the  proper  officer, 
and  shall  then  send  such  statement  and  papers  to  the  next 
carrier  interested,  provided  that  where  the  claim  is  pre- 
sented for  arbitration  by  an  intermediate  carrier,  the  state- 
ment and  all  papers  to  be  sent  to  the  initial  carrier  and  by 
it  in  turn  to  the  next  carrier  in  the  direction  of  destination, 
except  where  the  next  carrier  may  be  the  carrier  presenting 
the  claim  for  arbitration,  in  which  case  papers  shall  be  sent 
direct  to  the  next  carrier  beyond   the   carrier  presenting 
claim  for  arbitration  in  the  direction  of  destination.      The 
carrier,  when  submitting  papers  to  next  connection,  shall 
forward  copy  of  letter  accompanying  papers  to  the  carrier 
requesting  arbitration. 

Provided  that  where  the  submission  is  under  Rule  22,  it 


R.  A.  O.  A.  OVERCHARGE,  CLAIM  RULES  191 

will  not  be  necessary  to  pass  the  statement  and  file  to  any 
carrier  except  the  carrier  directly  involved  in  the  dispute 
under  the  rule. 

Numbering  Papers.  Each  paper  included  in  the  file  to 
be  numbered  in  the  upper  right  corner  by  the  carrier  sub- 
mitting claim  for  arbitration,  commencing  with  Number 
One  on  the  first  paper  at  bottom  of  file. 

120.  Communication  Between  Interested  Carrier  and 
Arbitrators  Prohibited.  No  direct  communication,  oral, 
written  or  printed,  shall  be  allowed  between  members  in- 
terested in  an  arbitration  before,  during,  or  after  such  arbi- 
tration, and  any  member  of  the  Arbitration  Committee  in 
connection  with  such  arbitration,  save  and  except  as  here- 
in made  and  provided.  Any  necessary  communication  for 
a  proper  purpose  shall  be  made  through  the  Secretary,  and 
when  he  is  in  doubt  as  to  the  propriety  thereof,  he  shall 
refer  the  matter  to  -the  President  and  be  guided  by  his  de- 
cision. 

121  Preferred  Attention  Required.  When  papers  are 
submitted  as  provided  for  above,  they  shall  receive  pre- 
ferred attention  in  each  claim  office,  thirty  (30)  days  time 
being  allowed  each  carrier  in  which  to  conduct  additional 
investigation  and  to  prepare  brief  and  forward  its  argument 
and  papers.  When  it  develops  that  any  interested  carrier 
has  failed  to  comply  with  the  rules  and  requirements  to 
make  and  attach  its  statement  and  forward  the  claim  pa- 
pers to  the  next  interested  carrier,  or  to  the  carrier  asking 
for  arbitration  within  thirty  (30)  days  after  receipt  of  claim 
papers,  or  where  any  carrier  loses  claim  papers  submitted 
to  it  for  the  purpose  of  arbitration,  notice  of  such  default 
shall  be  given  by  the  carrier  asking  for  arbitration  to  the 
delinquent  carrier  by  registered  mail,  securing  postal  au- 
thority receipt  therefor,  which  shall  be  forwarded  by  reg- 
istered mail  to  the  Secretary  of  the  Association,  together 
with  carbon  of  letter  transmitting  notice. 

The  delinquent  carrier,  shall  within  thirty  (30)  days  of 
receipt  of  such  notice  by  him,  send  to  the  Secretary  by  reg- 
igtered  mail  a  carbon  of  his  letter  forwarding  the  paper$  to 


192  R.  A.  O.  A.  1921  SYNOPSIS 

an  interested  carrier,  and  if  he  fails  to  do  so  the  Secretary 
of  the  Association  shall,  without  further  notice,  adjudge  the 
delinquent  carrier  in  default  of  the  full  amount  of  claim, 
and  the  delinquent  carrier,  shall  be  required  to  pay  the 
same  forthwith  to  the  carrier  asking  for  arbitration.  When 
the  carrier  so  adjudged  to  pay  the  claim  as  hereinbefore  pro- 
vided, shall  have  duly  paid  the  claim,  all  rights  in  the  claim 
and  all  authorities  given  thereon  shall  fully  pass  to  such 
carrier  so  adjudged.  And  it  is  further  hereby  provided  that 
such  adjudged  carrier  shall  have  the  right  to  subsequently 
submit  the  claim  to  arbitration  in  the  same  manner  and 
with  the  same  rights  under  the  rules  and  rulings  as  origi- 
nally were  possessed  by  the  carrier  who  paid  the  claimant. 

122.  Carrier   Refusing  to   Submit   Statement  Not   Re- 
leased.    In  the  event  of  any  carrier  refusing  to  present  a 
statement  of  its  case,  such  refusal  must  be  made  in  writing 
over  the  personal  signature  of  person  in  charge  of  claims, 
and  the  papers  forwarded  to  the  next  carrier  in  interest 
within  the  specified  time.     But  such  refusal  to  present  its 
statement  or  argument  shall  not  release  any  carrier  from 
its  liability  under  the  decision  of  a  majority  of  the  Arbitra- 
tion Committee. 

123.  Papers    Returned    Through    Interested    Carriers. 
When  all  carriers  interested  have  stated  their  case  or  re- 
fused to  do  so,  the  papers  shall  be  returned  by  the  last  car- 
rier through  the  interested  carriers  to  the  carrier  request- 
ing arbitration,  which  shall  then  forward  the  papers  at  once 
to  the  Secretary,  first  ascertaining  that  all  rule  require- 
ments have  been  complied  with,  and  that  papers  are  in  as 
neat  a  condition  as  possible,  properly  backed  and  otherwise 
arranged  as  provided  by  Rule  119.     If  subsequent  to  the 
attachment   of   the   brief   of  any   carrier,   another   carrier 
makes  additional  investigation  or  attaches  copies  of  pre- 
vious arbitration  or  appeal  decisions,  opinions,  of  counsel 
decisions  or  rulings  of  any  lawfully  constituted,  admin- 
istrative or  judicial  body,  tariff  publications  or  rules,  con- 
tracts, agreements,  or  other  matter  not  contained  in  the 
claim  papers  or  quotes  such  matters  in  its  brief  and  the 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES  193 

new  facts  or  authorities  thus  developed  or  cited  purport  to 
affect  the  liability  of  carriers  whose  briefs  have  already 
been  submitted,  then  such  carrier  shall  be  entitled  to  fur- 
ther investigation,  and  one  rebuttal  only,  and  the  right  to 
see  all  rebuttals  subsequently  attached,  but  this  rule  shall 
not  be  construed  as  permitting  further  argument  over  cita- 
tions, facts,  or  records,  contained  in  the  papers,  and  which 
each  interested  carrier  has  had  an  opportunity  to  present 
or  defend. 

124.  Methods   of   Forwarding   Papers.     All   arbitration 
claims  shall  be  forwarded  between  interested  carriers  by 
express,  registered  postal  mail,  or  registered  railroad  mail. 
The  carrier  forwarding  papers  shall  prepay  all  necessary 
charges.  • 

125.  Arbitration  Fee.     A  fee  of  Ten  Dollars  shall  be 
charged  for  arbitrating  each  claim,  such  fee  to  be  advanced 
by  the  carrier  asking  arbitration,  and  must  accompany  pa- 
pers to  the  Secretary  of  the  Association. 

126.  Arbitration    Fund,    How    Disposed    Of.     All    fees 
paid  for  arbitrating  claims  shall  be  kept  by  the  Secretary 
of  the  Association  as  a  separate  fund,  to  be  known  as  the 
"Arbitration  Fund."    One  dollar  of  the  fee  for  each  claim 
arbitrated  shall  be  credited  to  the  general  fund  of  the  Asso- 
ciation and  at  the  end  of  the  year  $3.00  for  each  claim  arbi- 
trated by  them  during  their  official  year  shall  be  paid  to 
each  member  of  the  Arbitration  Committee,  provided  that 
$3.00  each  on  such  claims  as  shall  have  been  arbitrated  by 
substitute  members  of  the  Arbitration  Committee  shall  be 
paid  to  such  substitutes. 

127.  Procedure  of  Committee,  Etc.     When  the  forego- 
ing requirements  have  been  complied  with  (as  to  which  the 
Secretary  of  the  Association  shall  be  the  judge),  the  Secre- 
tary shall  attach  his  acknowledgment  of  the  arbitration  fee 
and  forward  the  papers  to  a  member  of  the  Arbitration 
Committee,  not  the  chairman,  who  shall  render  his  award 
in  the  case,  and  forward  the  papers  with  his  award  to  the 
other  member  of  the  Arbitration  Committee,  not  the  chair- 
man, who  shall  render  his  award  and  forward  his  award 


194  R.  A.  O.  A.  1921  SYNOPSIS 

and  all  papers  to  the  chairman.  The  chairman  shall  render 
his  award  and  forward  the  award  of  the  Arbitration  Com- 
mittee, together  with  all  papers,  to  the  Secretary,  who  shall 
return  all  the  papers  together  with  the  award  rendered  by 
the  Arbitration  Committee  to  the  carrier  from  whom  he  re- 
ceived them  originally.  Each  member  of  the  Arbitration 
Committee  shall  send  to  the  Secretary  a  carbon  of  his  letter 
of  transmittal  to  the  next  member  of  the  committee. 

128.  Secretary    to    Notify    Interested    Carriers    of    De- 
cisions.    The  Secretary  shall  notify  each  carrier  interested 
the   result  of  the   decision   of   the   Arbitration    Committee. 
Should  any  carrier  so  interested  question  the  decision  ren- 
dered   by    the    Arbitration     Committee,     that    committee 
shall  not  be  permitted  to  reopen  or  reconsider  trie  case  ex- 
cept in  event  of  a  clerical  error,  as  to  which  the  Secretary 
shall  be  the  judge.    Such  dissatisfied  carrier's  recourse  shall 
be  to  the  Appeal  Committee,  as  provided  in  Rule  202. 

129.  Paying  Carrier  to  Charge  Out  Per  Arbitration  De- 
cision.    Upon  receipt  of  papers  with  Arbitration  Commit- 
tee's award,  the  paying  carrier  may  in  conformity  with  such 
award,  and  in  accordance  with  Rule  42  charge  by  arbitrary 
debit,  regardless  of  amount,  such  carrier  or  carriers  as  have 
been  penalized  and  who  accept  arbitrary  debits  under  the 
plan  outlined  in  Rule  42.    The  carrier  or  carriers  penalized, 
who  do  not  accept  arbitrary  debits,  shall  issue  authority  for 
their  proportion  within   thirty    (30)    days  after  receipt   of 
papers.     The  papers  to  be  sent  to  the  most  distant  carrier, 
to  be   passed   in   turn   to  its   immediate   connection   within 
thirty  days,  and  so  on  until  they  reach  the  paying  carrier 
for  file.     Papers  in  all  cases  to  be  forwarded  between  in- 
terested carriers  by  express  or  registered  postal  mail.     If 
paying  carrier  desires  to  appeal  claim,  it  will  be  required  to 
carry  full  arnount,  pending  decision  of  the  Appeal   Com- 
mittee. 

130.  Procedure  When  Papers  Are  Lost  After  Arbitra- 
tion Decision.     When  claim  papers  are  lost  after  decision 
has  been  rendered  and  diligent  search  fails  to  find  them, 
carrier    or   carriers    decided    against    may   be    debited    with 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES  195 

their  proportion  on  basis  of  Arbitration  Committee's  award 
without  duplication  of  papers  further  than  a  copy  of  the 
award,  unless  one  of  the  interested  carriers  desires  to  enter 
an  appeal,  in  which  case  a  duplicate  set  will  be  necessary 
and  must  be  furnished  by  carrier  losing  the  papers. 

131.  Procedure  When  the  Arbitration  Committee  Fails 
to  Reach  Majority  Award.     When  the  Arbitration   Com- 
mittee fails  to  make  a  majority  award,  the  chairman  of  the 
committee  shall  refer  the  papers  back  to  the  members  of 
the  committee  to  see  if  an  agreement  can  be  reached.    If  it 
cannot  be  so  reached  by  the  committee,  then  recourse  shall 
be  had  to  the  Appeal  Committee  through  the  Secretary,  in 
accordance  with  Rule  202,  the  appeal  fee  to  be  paid  out  of 
the  general  fund. 

132.  Arbitration   Fee,   How  Apportioned.     The   charge 
lor  arbitration   shall   be  borne   by   the   carrier   or   carriers 
against  .which   the  decision  is  given,   and   shall   be  appor- 
tioned by  the  Arbitration  Committee  (or  Appeal  Commit- 
tee in  case  of  appeal)  at  time  decision  is  rendered,  except 
that  such  carriers  as  have  agreed  in  their  brief  to  assume 
an  amount  equal  to  or  in  excess  of  that  assessed  them  by 
the  arbitrators,  shall  be  exempt  from  participation  in  the 
fee.    The  receipt  of  the  treasurer  attached  to  the  papers  shall 
be  deemed  a  sufficient  voucher  for  the  collection  of  such 
amount. 

133.  When  Traffic  or  Operating  Agreements  Involved. 
When  submitting  claims  involving  legitimate  traffic  or  op- 
erating agreements,  such  agreements  shall  be  quoted  in  the 
arguments  presented  and  acknowledged  or  repudiated  by 
the  other  carriers  interested  therein,  and  failure  to  repudi- 
ate shall  be  considered  an  acknowledgment.    If  said  agree- 
ments are  of  such  a  nature  that  it  is  deemed  improper  or 
inadvisable  by  the  parties  to  make  them  known  to  the  com- 
mittee, the  claim  must  not  be  sent  to  the  committee,  but 
should  be  referred  to  and  settled  by  the  officers  of  the  car- 
riers parties  to  such  agreements,  unless  all  parties  consent 
to  waive  said  agreements  and  allow  the  claim  to  be  arbi- 
trated under   the  rules  of  the  Association,  which  waiver 
shall  be  duly  recorded  in  the  argument  of  each  carrier. 


196  R.  A.  O.  A.  1921  SYNOPSIS 

134.  Refusal  to  Abide  by  Award.     It  shall  be  the  dutj 
of  the  members  to  report  to  the  President  of  the  Associa- 
tion the  refusal  of  any  member  to  abide  by  the  awards  of 
the  Arbitration  Committees,  or  to  take  an  appeal,  as  pro- 
vided for  in  Rule  202. 

135.  When   Non-Member   Interested.     In   cases   where 
any  members  have  a  dispute  with  a  non-member  carrier, 
and  the  member  carrier  desires  to  have  it  arbitrated,  the 
Arbitration   Committee  shall   act  on   the  claim ;   provided 
that  the  member  carrier  can  and  does  obtain,  over  the  per- 
sonal official  signature  of  the  proper  officer  of  the  non-mem- 
ber carrier,  his  consent  to  accept  the  Arbitration  Commit- 
tee as  the  arbitrators,  and  that  he  will  comply  with  the 
requirements  and  rules  and  abide  by  and  fully  comply  with 
the  decision  of  a  majority  of  the  committee. 

136.  When  Non-Member  Declines  to  Arbitrate.     If  the 
non-member  carrier  declines  to  arbitrate,  this  will, not  pro- 
hibit arbitration  on  the  claim  as  between  the  member  car- 
riers, and  such  award  as  may  be  made  against  a  non-mem- 
ber carrier  shall  be  assumed  by  the  paying  carrier  when 
non-member  carrier  is  alone  liable.     When  liability  rests 
jointly  between  member  carrier  or  carriers  and  non-mem- 
ber carrier,  the  amount  assessed  against  non-member  car- 
rier shall  be  assumed  by  member  carrier  if  but  one  mem- 
ber carrier.    If  more  than  one,  the  amount  of  claim  shall  be 
assessed  against  member  carriers  held  liable  on  basis  of 
the  award. 

(a)  Non-Member  Right  of  Appeal  After  Agreeing  to 
Arbitrate.  Non-member  carriers  shall  have  right  of  ap- 
peal from  decision  of  the  Arbitration  Committee,  provided 
they  have  agreed  to  abide  by  rules  of  this  Association,  but 
they  shall  not  be  allowed  any  initiative  arbitration  privi- 
leges. A  member  not  directly  interested  cannot  submit 
claim  for  arbitration  on  account  of  a  non-member  carrier. 

APPEAL  COMMITTEE 

201.  Appeal  Committee  to  Consider  on  Same  Basis. 
The  Appeal  Committee  shall  be  required  to  consider  claims 


£.  A.  0.  A.  OVERCHARGE  CLAIM  RULES  197 

which  are  referred  to  them  on  the  same  basis  as  that  on 
which  originally  presented  to  the  Arbitration  Committee. 

202.  Procedure  for  Appeal.  Should  any  carrier  be  dis- 
satisfied with  the  decision  of  the  Arbitration  Committee,  an 
appeal  may  be  taken  to  the  Appeal  Committee,  provided 
notification  to  Secretary,  stating  date  papers  first  reached 
the  appealing  carrier  with  decision  of  the  Arbitration  Com- 
mittee, with  copy  or  copies  to  carriers  interested,  be  sent 
within  thirty  days  after  receipt  of  papers  with  award. 

A  deposit  of  $15.00  must  accompany  notification  to*  the 
Secretary,  and  the  Secretary's  acknowledgment  of  the 
$15.00  shall  be  filed  in  the  claim  papers  and  shall  be  proof 
to  all  concerned  that  the  claim  is  duly  under  appeal.  In 
the  event  a  carrier  which  has  filed  with  the  Secretary  a 
notice  of  appeal,  decides  later  to  withdraw  such  appeal,  it 
shall  send  carbon  copy  of  notice  of  withdrawal  to  all  in- 
terested carriers,  and  any  other  interested  carrier  will  not 
then  be  debarred  from  appealing  the  case  account  of  the 
thirty  (30)  days'  time  limit  having  expired.  Such  other 
appeal  must  be  made  within  thirty  (30)  days  after  again 
receiving  papers. 

203.  Statements  to  Appeal  Committee.  The  carrier 
asking  appeal  shall  have  thirty  days  after  such  notice  to 
Secretary  in  which  to  prepare  its  argument,  over  the  per- 
sonal signature  of  the  officer  in  charge  of  the  claim  office, 
and  the  papers  shall  then  be  referred  with  argument  by 
the  appealing  carrier  to  the  carrier  nearest  to  it  in  the  di- 
rection of  destination.  Each  interested  carrier  shall  have 
the  papers  and  the  right  to  make,  within  thirty  days,  one 
argument  to  the  Appeal  Committee,  which  must  be  done 
over  the  personal  signature  of  the  officer  in  charge  of 
claims.  No  additional  investigation  shall  be  made  by  any 
carrier  and  no  new  facts  or  evidence  shall  be  presented ; 
provided,  however,  that  any  carrier  may  cite  in  its  argu- 
ment any  previous  decisions  of  the  Appeal  Committee. 
When  all  carriers  interested  have  so  argued  their  case,  or 
refused  to  do  so  over  the  personal  signature  of  the  officei 


198  R.  A.  O.  A.  1921  SYNOPSIS 

in  charge  of  claims,  the  papers  shall  be  returned  by  the  last 
carrier,  through  interested  carriers,  to  the  carrier  making 
appeal,  fifteen  days'  time  being  allowed  each  carrier  within 
which  to  so  return  the  papers  to  the  next  interested  carrier. 

When  papers  reach  the  appealing  carrier  they  shall  be 
forwarded  within  fifteen  days  to  the  Secretary,  unless  such 
carrier  desires  to  withdraw  its  appeal  and  comply  with  the 
decision  of  the  Arbitration  Committee.  When  any  carrier 
fails  to  attach  its  argument  or  refusal  and  forward  papers 
within  thirty  days,  or  to  return  the  papers  to  next  inter- 
ested carrier  within  fifteen  days  as  provided  in  this  section, 
or  when  any  carrier  loses  claim  papers  submitted  to  it  un- 
der this  section  the  procedure  and  penalty  set  forth  in  Rule 
130  shall  apply.  The  provisions  of  Rules  131  and  132  shall 
also  apply  to  claims  submitted  for  appeal.  No  direct  com- 
munication, oral,  written,  or  printed,  shall  be  allowed  be- 
tween any  member  interested  in  an  arbitration  before,  dur- 
ing or  after  such  arbitration,  and  any  member  of  the  Arbi- 
tration or  Appeal  Committees  in  connection  with  such  arbi- 
tration, save  and  except  as  herein  made  and  provided.  Any 
necessary  communication  for  a  proper  purpose  shall  be 
made  through  the  Secretary,  and  when  he  is  in  doubt  as  to 
the  propriety  thereof,  he  shall  refer  the  matter  to  the  Presi- 
dent and  be  guided  by  his  decision. 

204.  Procedure  of  Committee.  The  Secretary,  after 
ascertaining  that  the  foregoing  requirements  have  been 
complied  with  (as  to  which  he  shall  be  the  judge)  shall 
promptly  transmit  papers  to  a  member  of  the  Appeal  Com- 
mittee other  than  the  chairman.  The  member  to  whom 
first  sent  shall  attach  his  award,  after  which  papers  shall 
be  passed  in  convenient  order  to  the  other  member  of  the 
Appeal  Committee  for  like  attention;  the  chairman  to  at- 
tach his  award  last. 

It  shall  be  the  duty  of  the  chairman  to  see  that  a  major- 
ity award  has  been  given,  which  shall  be  final,  after  which 
the  papers  shall  be  sent  to  the  Secretary,  who  shall  return 
them  to  the  carrier  originally  submitting  them  for  arbi- 
tration. 


R.  A.  O.  A.  OVERCHARGE  CLAIM  RULES  199 

205.  Disposition  of  Appeal  Fee.     If  the  Appeal  Commit- 
tee affirm  the  decision  of  the  Arbitration  Committee,  the 
deposit  of  $15.00  shall  be  forfeited  and  credited  to  the  gen- 
eral fund  of  the  Association.     If  the  Appeal  Committee  do 
not  affirm  the  decision  of  Arbitration  Committee,  the  $15.00 
deposited   shall   be   credited,   to   the   general   fund    of   the 
Association,  and  this  amount,  together  with  the  arbitration 
fee   of   $10.00   shall  be   charged  to  the    carrier  or   carriers 
against  which  the  decision  is  rendered,  provided  that  if  the 
claim  is  appealed  by  other  than  the  paying  carrier,  that  such 
of  the  appeal  fee  as  is  not  charged  against  the  appealing 
carrier  may  be  charged  by  the  appealing  carrier  to  the  pay- 
ing carrier.    Upon  receipt  of  papers  with  the  Appeal  Com- 
mittee's award,  the  paying  carrier  may,  in  conformity  with 
such  award  and  in  accordance  with  Rule  No.  42  charge  by 
arbitrary  debit,  regardless  of  the  amount,  such  carrier  or 
carriers  as  have  been  penalized,  and  who  accept  arbitrary 
debits  under  the  plan  outlined  in  Rule  No.  42.    The  carrier 
or  carriers  penalized  who  do  not  accept  arbitra-ry   debits 
shall  issue  authority  for  their  proportion  within  ten  days 
after  receipt  of  papers.    The  papers  to  be  sent  to  the  most 
distant  carrier,  to  be  passed  in  turn  to  its  immediate  con- 
nection within  ten  days,  and  so  on  until  they  reach  the  pay- 
ing carrier  for  file. 

Papers  in  all  cases  to  be  forwarded  between  interested 
carriers  by  express  or  registered  postal  mail.  When  claim 
papers  are  lost  after  decision  has  been  rendered  and  dili- 
gent search  fails  to  find  them,  carrier  or  carriers  decided 
against  may  be  debited  with  their  proportion  on  basis  of 
Appeal  Committee  award  without  duplication  of  papers  fur- 
ther than  a  copy  of  the  award. 

206.  Compensation  of  Committee.     At   the  end  of  the 
year  five  dollars  ($5.00)  for  each  claim  reviewed"  fry  them 
during  their  official  year  shall  be  paid  out  of  tfie  general 
fund  of  the  Association  to  each  member  of  the  Appeal  Com- 
mittee, provided  that  five  dollars  each  on  such  claims  as 
shall  have  been  reveiwed  by  substituted  members  of  the 
Appeal  Committee  shall  be  paid  to  such  substitutes. 


200  R.  A,  O.  A.  1921  SYNOPSIS 

207.  Carbon  Copies  to  Secretary.     Each  member  of  the 
Appeal  Committee  shall  send   to  the  Secretary  a  carbon 
copy  of  his  letter  of  transmittal  to  the  next  member  of  the 
committee. 

208.  Appeal  Committee  to  Complete  Work.     The  work 
of  the  Appeal  Committee  shall  be  completed  by  them  so 
far  as  claims  before  them  are  concerned  and  their  unfin- 
ished labors  shall  not  be  turned  over  to  the  new  committee 
for  the  ensuing  year. 

209.  Appeal  Committee  May  Interpret  Rules.     In  case 
there  shall  be  a  dispute  between  parties,  members  of  this 
Association,  as  to  the  proper  interpretation,  meaning,  or 
effect,  of  any  rule  of  this  Association,  any  party  interested 
may  submit  question  or  dispute  to  the  Appeal  Committee 
for  consideration  and  determination.     Each  party,  in  pre- 
senting his  contention,  shall  be  governed  by  the  rules  and 
provisions  applicable  to  the  submission  of  claims  to  the 
Appeal  Committee  for  decision. 

210.  Previous  Decisions  as  Authority.     In  quoting  pre- 
vious  decisions    of   Arbitration    and   Appeal    Committees, 
only  such  decisions  and  awards  as  have  been  made  by  the 
Railway  Accounting  Officers'  Association  shall  be  recog- 
nized as  authority. 


K.  A.  O.  A.  Standard  Form  No.  800 

Size  8%xll  inches. 
To  be  printed  on  yellow  paper. 

Standard   Form  for  Presentation   of   Overcharge   Claims 

Approved  by  the  Interstate  Commerce  Commission,  December  2,   1913. 
Railway    Accounting   Officers   Association   and   National   Industrial   Traffic   League. 


(Name  of  person  to  whom  claim  is  presented) 
Name  of  carrier) 


(Address  of  claimant) 


(Date) 


( Claimant's  Number)  j 


Carrier's  Number) 


(Address) 

This  claim  for  $_.\ is  made  against  the  carrier  named  above  by 

( Amount  of  claim )  ( Name  of  claimant )  "  " 

for  Overcharge  in  connection  with  the  following  described  shipments: 

Description   of   sh  pment 

Name  and  address  of  consignor    (shipper) " 

Shipped  from To 

(City,  town  or  station)  (City,  town  or  station) 

Final    Destination Routed    via 

(City,  town  or  station) 

Bill  of  Lading  issued  by Co.;  Date  of  Bill  of  Lading 

Paid   Freight  Bill    (Pro.)    Number ;   Original  Car  Number  and   Initial 

Name  and  Address  of  Consignee   (Whom  shipped  to) _ 

IT  shipment   reconsigned  en    route,   state   particulars 

Nature   of   Overcharge 

(Weight,  rate  or  classification,  etc.) 
DETAILED  STATEMENT  OF  CLAIM 

NOTE. — If  claim  covers  more  than  one  item  taking  different  rates  and  classification,  attach  separate  state- 
ment showing  how  overcharge  is  determined  and  insert  totals  in  space  below. 


No.  OP 
PKGS. 

ARTICLES 

WEIGHT 

RATE 

CHARGES 

AMOUNT  OF 
OVERCHARGE 

Charges 
Paid: 

Should 
have 
been  : 

i 
Total 

\ 

Total 

Authority    for    rate    or    classification    claimed. 

Give,  so  far  as  practicable,  Tariff  reference   (I.  C.  C.  number,  effective  date  and  page  or  item  )~ 
IN   ADDITION   TO  THE  INFORMATION   GIVEN   ABOVE,   THE   FOLLOWING   DOCUMENTS 

ARE  SUBMITTED   IN  SUPPORT   OF  THIS   CLAIM.* 
l.^Original  paid  freight    ("expense")    bill. 

2.  Original  invoice,   or  certified  copy,   when   claim  is  based  on   weight  or  valuation,   or  when 

shipment  has  been  improperly  described. 

3.  Original    bill    of    lading,    if    not    previously    surrendered    to    carrier,    when    shipment    was 

prepaid,   or  when  claim  is   based  on  misrouting   or   valuation. 

4.  Weight  certificate  or  certified  statement   when   claim   is  based  on   weight. 

5.  Other  particulars  obtainable  in   proof  of   Overcharge  claimed:    f 


REMARKS 


The  foregoing  statement  of  facts  is  hereby  certified  to  as  correct. 

(Signature  of  claimant) 


§  Claimant  should  assign  to  each  claim  a  number,  inserting  same  in  the  space  provided  at  the  upper 
right  hand  corner  of  this  form.  Reference  should  be  made  thereto  in  all  correspondence  pertaining  to  this  claim,. 

*Claimant  will  please  place  check  (x)  before  such  of  the  documents  mentioned  as  have  been  attached, 
and  explain  under  "Remarks"  the  absence  of  any  of  the  documents  called  for  in  connection  with  this  claim. 
When  for  any  reason  it  is  impossible  for  claimant  to  produce  original  bill  of  lading,  if  required,  or  paid  freight 
bill,  claimant  should  indemnify  carrier  or  carriers  against  duplicate  claim  supported  by  original  documents. 

fClaims  for  overcharge  on  shipments  of  lumber  should  also  be  supported  by  a  statement  of  the  number 
of  feet,  dimensions,  kind  of  lumber,  and  length  of  time  on  sticks  before  being  shipped. 

Claims  based  on  rates  quoted  in  letters  from  traffic  officials  should  be  supported  by  the  original  or  copies 
of  such  letters. 


R.  A.  O.  A.  Standard  Form  No.  SOI 

Size  8M>xll   inches. 

To  be  printed  on  paper  light  green  in  color. 
Cross  ruling  to  be  single  typewriter  space. 


No. 
OUR   CLAIM   NO.. 

NORTH  AND  SOUTH  RAILROAD 

OVERCHARGE    DISTRIBUTION    STATEMENT 


.19. 


VOUCHER   NO AMT.    $. 


MR.. 


$ is  your  Company's  proportion  of  amount  paid  to address 

for    overcharge    on    shipment    of from to 

vja__  (Point  of  origin)  (Destination) 

Bill    of    Lading    issued    by at Date 19. 

Shipper —     Consignee 

WAYBILLED    AS    FOLLOWS: 


DATE 

MONTH   REPORTED 

WAYBILLNO. 

FROM 

TO 

a 

Jt 

ACCOUNTS 

INITIALS 

NO. 

1 

2 

3 

4 

AS  CHARGED: 


ARTICLES 

WEIGHT 

RATE 

AMOUNT 

RATE 

AMOUNT 

RATE 

AMOUNT 

MATE 

TOTAL 
AMOUNT 

1 

2 

3 

4 

TOTAL   CHARGED 

SHOULD  HAVE  BEEN  CHARGED: 


1 

2 

3 

4 

TOTAL  CHARGED 

] 

OVERCHARGE 

APPORTIONMENT  OF  CLAIM 


Authority   for   rate 

(Quote  tariff  number  of  debtor  carrier.) 

Authority    for    weight 

Authority    for    divisions 

Explanation :     

This  claim  is  distributed  under  R.  A.  O.  A.  Overcharge  Rule  No.. 

Papers    sent    to 

NOTE:  If  space  is  insufficient,  attach  statement. 


.AUDITOR, 


Per- 


NORTH  AND  SOUTH  RAILROAD 


R.  A.  O.  A.  Standard  Form  No.  80S 

Sice  8%xll  inches. 
To  be  printed  on   paper  light  green  in  color. 


NORTH  AND  SOUTH   RAILROAD 
RECHARGE   DEBIT  STATEMENT 


_ 19. 

ABSTRACT  NO BILL  NO MONTH CLAIM    NO 

AMOUNT   RECHARGED    $ 

YOUR    CLAIM    NO 

Mr...  


Your  Overcharge   Distribution   Statement  dated 

it  recharged  in  the  sum  of  $- for  the  following  reasons: 


Yours   truly, 


Auditor. 
NORTH    AND    SOUTH    RAILROAD 


R.  A.  O.  A.  Standard  Form  No.  308 

Size  8%xll   inches. 
To  be  printed  on  paper  light  green  in  color. 


NORTH    AND    SOUTH    RAILROAD 
ABSTRACT   OF    DISTRIBUTION    STATEMENTS-OVERCHARGES 


No.. 


19. 


MR.. 


Herewith  the  following  Overcharge  Claim  Distribution  Statements  and  claim  papers,  as  provided  in 
Railway  Accounting  Officers  Associat  on  Rule  38,  showing  amounts  charged  your  company  in  the  settlement 
of  claims  to  date.  The  at.  ount  of  this  account  will  be  included  in  a  draft  to  be  drawn  on  your  Treasurer, 
on  the  10th  prox.  per  Railway  Accounting  Officers  Association  Rule  No.  48. 


TOTAL 


TOTAL 


TOTAL 


Cross   Ruling   for   double   space   typewriter. 


AUDITOR 


NORTH     AND     SOUTH     RAILROAD     COMPANY 


R.  A.  O.  A.  Standard  Form  No.  804 

Size  8%xll  inches. 
To  be  printed  on  paper  light  green  in  color. 


NORTH  AND  SOUTH  RAILROAD 

STATEMENT    OF    OVERCHARGE    CLAIM     AUTHORIZATIONS 


No.. 


19 


MR.. 


Herewith    statement    of    authorized    debits    against    your    company    for    Overcharges    settled     (paid    or 
vouchered)     during    the    month    of 


AUDITOR 


OUR  CLAIM 
NUMBER 

YOUR  CLAIM 
NUMBER 

AUTHORITY     I 
NUMBER 

AMOUNT    1 

OUR  CLAIM 
NUMBER 

YOUR  CLAIM 
NUMBER 

AUTHORITY 
NUMBER 

AMOUNT 

* 

• 

Cross    Ruling   for   double  space  typewriter. 

NORTH   AND   SOUTH    RAILROAD 


This   portion   should   be   used    for   Voucher   memorandum   and    distribution 
purposes,  according  to  the  individual  requirements  of  the  carrier. 

w  When  draft  authority  is  detached,  this  sheet  should  be  retained  by  carrier 
issuing  the  authority. 

The  entire  sheet  should  be  not  less  than  8^x11  inches,  and  the  size  of  the 
authority  should  be  8^x3%   inches. 

It  is  intended  the  draft  authority  shall  always  be  at  the  bottom  of  the  sheet. 

To  be  printed  on  yellow  paper. 


R.   A.   O.   A.   Standard  Form  No.  806 


THE  NORTH  AND  SOUTH  RAILROAD 

ACCOUNTING      DEPARTMENT 


Authority  No 

N.  &  S.  R.  R.  Co.  Claim  No 

; Claim  No 

__ 19 

NOT    NEGOTIABLE 
This  document   (no  other  papers  required)   will  be  authority  for  the  road 

paying  claim  to  include 

Dollars  ($ )  in  monthly  statement  to  be  sent  to 

not  later  than  the  10th  of  the  month.    The  total  of  the  statement  is  subject  to  draft 
on  the  Treasurer  of  this  Company  ten  days  later. 


AUDITOR 


If  amount  authorized  is  incorrect,  return  all  papers  for  correction  to  Auditor, 


OVERCHARGE    CLAIM    AUTHORITY 


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NOTE:  This  Form  may  be  used  by 
carriers  that  do  not  wish  to  use 
the  triplex  form,  R.  A.  O.  A. 
Standard  Form  No.  306,  Part  1. 


R.  A.  O.  A.  Standard  Form  No.  307 
Size   11x17    inche*. 


NORTH  &  SOUTH  R.   R. 

CLAIM    REGISTER 


BINDING  SPACE 

NUMBER 

CLAIMANT    AND     LOCATION 

FOREIGN 
NO. 

AMOUNT 
CLAIMED 

AMOUNT 
PAID       AND 

CHARGED 

DISPOSITION 

I  NOTE  :  This  Form  may  be  used  by 
carriers  that  do  not  wish  to  use 
(he  triplex  form,  R.  A.  O.  A. 
Sfnndard  Form  No.  306.  Part  2 


R.  A.  O.  A.  Standard  Form  No.  SOS 
Size    SVfexll    inches. 


NORTH  &  SOUTH   RAILWAY 
CLAIM    INDEX 


Claim   Numbers 

Amount  of  Claim 

Disposition 

A.  F.  0.  C. 

Claimant 

Draft   No. 

Date 

The  ideas  generated  by  the  R.  A.  O.  A.  have  enriched  the 
railway  world  in  the  development  and  improvement  of  ac- 
counting forms  and  methods. 


PASSENGER  INDEX 

PARAGRAPH 

Abstract  of  waybills  for  milk  and  cream  traffic 382 

Account  current,  conductors',  preparation  of 393 

Accounts  against  Government,  blanks  for  rendering 339 

conductors' 393 

Action,  lack  of  cause  of 285 

on  claims  for  correct  proportions,  advice  of 276 

Adding  attachment  on  typewriters,  use  of 406 

machines,  use  of 427 

Adjustment  of  revenue,  correspondence  relative  to 350 

Advance  of  charges  on  baggage  accrued  to  point  of  reshipment.  .  317 

Advanced  charges  on  baggage 317 

Adjustment  of  bills  reduced  by  Government 311 

differences  in  proportions 273 

Advice  of  action  on  claims  for  correct  proportions 276 

notice  of  prepaid  orders . 333 

Agency,  tickets  withdrawn  from,  call-in-slip  for 396 

transfer,  inventory  of  ticket  stock .'  398 

Agents,  furnishing  tickets  to 395 

record  of  tickets  furnished  to 397 

ticket,  deposit  with  by  conductors  of  cash  collections 388 

Agreement  on  basis  of  division  of  apportionments 273 

Agents'  monthly  balance  sheets,  sales  of  milk  tickets  shown  in. . .  379 
Allocation  of  surcharge  based  on  trip  reports  of  Pullman   Com- 
pany   361 

Amendment  to  mandatory  rules,  procedure  of 278 

Answers  to  claims  for  erroneous  proportions,  tracers  for 324 

claims  for  unreported  tickets,  tracers  for 324 

Appliances,  mechanical,  uses  of 425 

Appointment  of  Committee  for  arbitration 280 

Apportionment  clerks,  use  of  division  slips  by 403 

of  costs  of  arbitration .  . . .  „ 296 

of  settlement  for  concealed  baggage  losses 411 

of  unused  Pullman  tickets 367 

Apportionments,  agreement  on  basis  of  division  of 273 

Arbitraries,  items  apportioned  as 264 

Arbitrary  covering  redemption  of  interline  transfer  coupons 328 

Arbitration  Committee,  appointment  of 281 

award  of 295 

duties  of 283 

equity  powers  of 284 

Interline  Passenger  Accounting 280 

213 


214  PASSENGER  INDEX 

PARAGRAPH 

Arbitration  Committee,  notice  of  decision  of 295 

procedure  of 295 

substitute  in  case  of  interest 281 

Arbitration  communications 288 

costs,  apportionment  of 296 

fee 293 

fee,  apportionment  of 296 

fund,  disposal  of 294 

numbering  of  papers  for 287 

papers,  method  of  forwarding 292 

charges  on  forwarding 292 

preferred  attention  to 290 

returned  to  carrier  requesting  arbitration 291 

submission  of 291 

preparation  of  case  for 286 

refusal  to  submit  statement  for 289 

statements  submitted  for 286 

work,  completion  of 282 

Arbitrators  and  carriers  arbitrating,  communications  between ...  288 

Arrangements  for  reporting  Pullman  surcharge  collections 360 

Arrangement  of  fares  on  interline  tariffs 348 

Assorting  machines,  use  of 427 

Attachment,  adding,  on  typewriters,  use  of 406 

Attendants  accompanying  Government  shipments 340 

shipments,  bill  against  Government 340 

Attention  to  arbitration  papers,  preferred 290 

Auditing,  train,  methods  of 394 

Auditors,  train 394 

Authority  for  exchange  of  tickets 350 

Averages,  standard,  for  train  cash  collections,  establishing. 394 

Award  of  the  Arbitration  Committee 295 

Baggage  and  omnibus  transfers,  settlement  for 327 

cars,  special,  charges  on 413 

charges  advanced  on 317 

excess,  reporting  proportions  of '264 

check,  C.  O.  D.,  non-revenue  report  of 321 

standard  form  of 318 

checking,  excess,  reporting  of 313,  314 

checks  and  ticket  exchanged  for  scrip 308 

C.  O.  D.  excess,  apportionment  of  overcharges 266 

payment  of  war  tax  on 267 

war  tax  on 268 

excess,  for  local  and  interline  business 410 

C.  O.  D.,  charges  on 320 

collection  of  war  tax  by  Canadian  carriers 267 


PASSENGER   INDEX  215 

PARAGRAPH 

llaggage,  C.  O.  D.,  collections  on,  classification  of 316 

report  of  revenue  collected  on. 265 

reporting  charges  when  shipment  rechecked 265 

uncollectible  charges  on 321 

excess  valuation  charges  on 269 

forwarded,  C.  O.  D.,  collections  on 315 

under  C.  O.  D.  check,  notification  of 319 

items,  unreported,  tracers  for 322 

losses,  concealed,  apportionment  of  settlement  for 411 

Balances,  monthly,  settlements  on 250,  300 

Basis  of  division  of  apportionments,  agreement  on 273 

settlement  for  Government  transportation  requests 338 

Bill  against  Government  for  attendants  accompanying  shipments  340 

Bills  reduced  by  Government,  adjustment  of 311 

Blanks 298 

for  rendering  accounts  against  Government 339 

Box,  strong,  for  delivery  of  tickets 421 

Brief,  preparation  of,  time  limit 290 

Bulletin  of  lost  or  stolen  tickets 407 

Calculating  machines,  use  of 427 

Call-in-slip  for  tickets  withdrawn  from  agency 396 

Canadian  carriers,  collection  of  war  tax  on  C.  O.  D.  baggage. . . .  267 

Canceling  and  perforating  machines  for  tickets 429 

Cancellation  of  disputed  items  in  claims 277 

Cans,  empty  milk,  return  of '. 373 

milk,  tags  for 374 

Card  tickets  for  milk  traffic 373 

Caretakers'  interline  tickets 409 

Carrier  failing  to  comply  with  mandatory  rules,  notification  of. .  .*  279 

Carriers  arbitrating  and  arbitrators,  communications  between   .  .  288 

names  on  interline  ticket  coupons 330 

proportion  of  surcharge  collections,  report  of 363 

Cars,  special  baggage,  charges  on 413 

Case  for  arbitration,  preparation  of 286 

Cash  collections  by  conductors,  disposition  of .  ., 386 

conductors',  deposit  with  ticket  agents 388 

deposited  with  ticket  receivers'  offices 387 

of  conductors,  ticket  receiver's  record  of 387 

fare  receipts 384 

issued  by  conductors,  form  for 397 

fares,  net,  publication  for  Government  use 337 

record  of 385 

orders  for  delivery  of 334 

revenue,  train,  protection  of ' 394 

Cause  of  action,  lack  of 285 


216  PASSENGER   INDEX 

PARAGRAPH 

Certificates  for  reduced  fare 414 

Change  in  fare  to  gateway 325 

in  mandatory  rules,  procedure  for 278 

Charges  advanced  on  baggage <  317 

C.  O.  D.  check  for  collection  of 314 

excess  baggage,  reporting  proportions  of 264 

excess  valuation,  on  baggage 269 

on  baggage  accrued  to  point  of  reshipment 317 

on  C.  O.  D.  baggage 320 

rechecked,  reporting 265 

uncollectible 321 

on  forwarding  arbitration  papers 292 

on  special  baggage  cars 413 

proper,  on  tickets,  collection  of 336 

transportation,  on  C.  O.  D.  baggage  check,  uncollectible 321 

Check,  C.  O.  D.  baggage,  non-revenue  report  of 321 

standard  form  of 318 

for  collection  of  charges  at  destination 314 

notification  of  baggage  forwarded  under 319 

Checking  excess  baggage,  reporting  of 313,  314 

Checks,  C.  O.  D.  baggage,  payment  of  war  tax  on 267 

C.  O.  D.  baggage,  war  tax  on 268 

C.  O.  D.  excess  baggage,  apportionment  of  overcharges 266 

excess  baggage,  for  local  and  interline  business 410 

excess,  C.  O.  D.,  information  on 315 

meal,  issued  by  dining  car  stewards,  form  for 397 

Claims,  cancellation  of  items  disputed  in 277 

for  correct  proportions 270 

advice  of  action  on 276 

minimum  difference 274 

erroneous  proportions , 271 

tracers  for  answers  to 324 

refund  of  unused  portion  of  interline  ticket 306 

unreported  tickets 

answers  to  tracers  for 324 

Classification,  Code 249 

of  C.  O.  D.  collections  on  baggage 316 

Clerks,  apportionment,  use  of  division  slips  by 403 

division,  use  of  division  slips  by 403 

C.  O.  D.  baggage,  charges  on 320 

checks,  war  tax  on 268 

collection  of  war  tax  by  Canadian  carriers 267 

check,  non-revenue  report  of 321 

check,  standard  form  of 318 


PASSENGER   INDEX  217 

PARAGRAPH 

C.  O.  D.  baggage  check,  payment  of  war  tax  on 267 

report  of  revenue  collected  on 265 

reporting  charges  when  shipment  rechecked 265 

uncollectible  charges  on 321 

check  for  collection  of  charges  at  destination 314 

notification  of  baggage  forwarded  under 319 

collections  on  baggage,  classification  of 316 

forwarded 315 

excess  baggage  checks,  apportionment  of  overcharges 266 

excess  checks,  information  on 315 

shipments  of  milk  and  cream  traffic 383 

Code  used  in  interline  reports  and  correction  statements 249 

Collect  shipments  of  milk,  waybills  used  for 380 

Collection  of  charges  at  destination,  C.  O.  D.  check  for 314 

proper  charges  on  tickets 336 

tickets  for  milk  traffic 375 

undercharges  on  tickets 408 

war  tax  on  C.  O.  D.  baggage  by  Canadian  carriers 267 

Collections,  additional,  on  underweighed  C.  O.  D.  baggage 320 

by  conductors,  disposition  of  cash 386 

cash,  deposited  with  ticket  receivers'  offices 387 

of  conductors,  ticket  receiver's  record  of 387 

conductors'  cash,  deposit  with  ticket  agents 388 

credit  to  revenue  account 391 

depository  stations  for 389 

intrastate  surcharge,  report  of 364 

on  baggage  forwarded,  C.  O.  D. .  . 315 

on  C.  O.  D.  baggage,  classification  of 316 

Pullman  surcharge,  arrangements  for  reporting 360 

surcharge,  estimation  of 368 

report  by  Pullman  Company 361 

report  of  carriers'  proportion 363 

train,  tickets  forwarded  with 376 

Combination  of  tickets  and  waybills  for  handling  milk  traffic. ...  380 

Committee,  Arbitration,  award  of 295 

appointment  of - '. 281 

duties  of 283 

equity  powers  of 284 

notice  of  decision  of 295 

procedure  of 295 

for  arbitration  of  interline  passenger  accounting 280 

Communications  between  carriers  arbitrating  and  arbitrators. ...  288 

Compilation  of  passenger  train  earnings 344,  345,  346 

Completion  of  arbitration  work 282 

Conductors'  account  current,  preparation  of 393 


218 


PASSENGER   INDEX 


PARAGRAPH 

Conductors'  accounts 393 

cash  collections,  deposit  with  ticket  agents 388 

cash  fare  receipts,  form  for 597 

collections,  credit  to  revenue  account 391 

depository  stations  for 389 

of  cash,  disposition  of 386 

ticket  receiver's  record  of 387 

journal  and  ledger  accounts 390 

journal  and  ledger,  individual 391 

reports 390 

stock  record 390 

Corpse,  transportation  of 341 

Correct  proportions,  advice  of  action  on  claims  for 276 

claims  for 270 

claims  for,  minimum  difference 274 

Correction  on  interchangeable  mileage  or  scrip  statement 263 

statements,  code  used  in 249 

Correctness  of  C.  O.  D.  charges  on  baggage,  responsibility  for.  .  .  320 

Correspondence  regarding  tickets 404 

relative  to  diversion  or  adjustment  of  revenue 350 

Costs  of  arbitration,  apportionment  of 296 

Counterfeit  tickets " 405 

Coupons,  insufficient,  honoring  tickets  with 354 

tickets  exchanged  account 353 

interline  ticket,  names  of  carriers  on 330 

route  and  destination  on 329 

interline  transfer,  redemption  of 328 

lifted,  deductions  sustained  by 357 

forwarded  to  interested  carriers 357 

mileage,  interchangeable,  reporting 261 

of  interline  ticket  partially  used,  refund  on 256 

error  in  reduction  of 257 

on  partially  used  interline  ticket,  disposition  of *.......  256 

scrip,  interchangeable,  reporting 261 

ticket,  mailed 352 

Cream  and  milk,  handling  by  ticket  and  tag  system  combination  383 

traffic,  abstract  of  waybills  for 382 

C.  O.  D.  shipments  of 383 

prepaid  shipments  of 383 

revenue  from 383 

waybill  form  for 382 

uniform  method  of  handling 382 

Credit  to  revenue  account  of  conductors'  collections. '. 391 

Crediting  tickets  issued 397 

Current  account,  conductors',  preparation  of 393 


PASSENGER   1NDBX  219 

PARAGRAPH 

Cylindrical  slide  rule 426 

Daily  train  earnings,  compilation  of 345 

Data  for  remarks 249 

Date  interline  tariffs  are  effective 347 

of  forwarding  reports .^  ?n>  299 

of  reports  of  Pullman  Company  on  surcharge .«-.-.  362 

Dates  on  tickets 349 

Deductions  from  interline  passenger  traffic  reports 255 

sustained  by  lifted  coupons <*»»?  357 

Definition  of  interline  traffic 297 

local  traffic 297 

terms : 297 

Decision  of  the  Arbitration  Committee,  notice  of 295 

Deliveries  of  interline  tickets  on  telegraphic  requests 335 

Delivery  of  cash,  orders  for 334 

tickets  from  printers .  . '. 419 

receipts  for 423 

time  of ,J-.i  •       424 

wagons,  printers'  for  tickets , 422 

Departments,  traffic,  checking  refunds  by 416 

Depository  stations  for  conductor's  collections 389 

Destination  and  route  on  interline  ticket  coupons 329 

erroneous,  reporting  of  tickets  with 417 

passenger's,  tickets  issued  to  point  beyond ^-v  417 

Destinations,  different,  reporting  interline  tickets  of  same  form  to  303,  304 

Detachments,  statements  showing  numbers  of 262 

Devices,  mechanical,  uses  of 425 

Dictating  and  transcribing  machines 428 

Difference,  minimum,  claims  for  correct  proportions 274 

Differences 'in  proportions,  adjustment  of 273 

Disposition  of  cash  collections  by  conductors 386 

Disputed  items  in  claims,  cancellation  of. 277 

Distribution  of  surcharge  by  states 364 

of  unused  Pullman  tickets 367 

Diversion  of  revenue,  correspondence  relative  to 350 

Division  clerks,  use  of  division  slips  by 403 

of  apportionments,  agreement  on  basis  of 273 

revenue  on  tickets  validated  short  of  destination 326 

slips,  arrangement  of '. 402 

slips,  use  of  by  apportionment  and  division  clerks 403 

Draft,  sight,  on  settlements  for  monthly  balances 250 

Duplicating  machines 430 

Duties  of  Arbitration  Committee 283 

Earnings,  approximate  train 346 

daily  train,  compilation  of 345 

passenger  train,  compilation  of 344,  345,  346 


220  PASSENGER  INDEX 

PARAGRAPH 

Empty  milk  cans,  return  of 373 

Enforcement  of  mandatory  rules ,       279 

Envelopes,  labeling,  containing  reports  of  interline  traffic 251 

Equity  powers  of  Arbitration  Committee 284 

Erroneous  proportions,  claims  for 271 

tracers  for  answers  to  claims  for 324 

Error  in  charges  on  C.  O.  D.  baggage 320 

Errors  affecting  revenue  in  interline  reports 275 

Estimation  of  surcharge  collections 368 

Examination  of  transportation  on  trains 394 

Excess  baggage  charges,  reporting  proportions  of 264 

checking,  reporting  of 313,  314 

checks,  C.  O.  D.,  apportionment  of  overcharges 266 

for  local  and  interline  business 410 

checks,  C.  O.  D.,  information  in 315 

valuation  charges  on  baggage 269 

Exchange  of  interline  tickets  for  prepaid  orders 259 

of  ticket  account  insufficient  coupons 353 

of  ticket  and  baggage  checks  for  scrip 308 

of  tickets 350 

order,  report  of  revenue 260 

orders,  use  of 307 

revenue  beyond  point  of • 355,  358 

tickets  diverted  without 356 

Exchanged  tickets,  report  to  carriers  interested 351 

Exchanges  via  different  routes 355 

Extension  forms  of  interline  tickets,  reporting 302 

Extra  fare  in  computation  of  traffic  statistics 343 

Facing  of  tickets  issued  on  account  of  individual  state 312 

tickets  issued  on  account  of  U.  S.  Government 312 

Failure  of  carrier  to  comply  with  mandatory  rules,  notification  of  279 

to  reduce  coupons  of  interline  ticket 257 

Fare,  cash,  receipts  issued  by  conductors,  form  for 397 

extra,  in  computation  of  traffic  statistics 343 

reduced,  accounting  for  tickets 254 

certificates  for 414 

tickets,  tariff  references 254 

to  gateway,  change  in 325 

receipts,  cash 384 

Fares,  cash,  record  of 385 

net  cash,  publication  for  Government  use 337 

on  interline  tariffs,  arrangement  of 348 

reduced,  in  computation  of  traffic  statistics 343 

through,  shown  on  interline  ticket  sales  reports. .  .* 253 

Fee  for  arbitration..  293 


PASSENGER   INDEX  221 

PARAGRAPH 

Form  of  waybill  for  milk  and  cream  traffic 

standard,  of  C.  O.  D.  baggage  check 318 

Forms 

extension,  of  interline  tickets,  reporting 302 

for  rendering  accounts  against  Government 339 

of  waybill  for  milk  traffic .   370,  371 

standard - •  432 

Forwarding  arbitration  papers,  method  of 292 

Fund,  arbitration,  disposal  of 

Gateway,  change  in  fare  to 325 

Government,  bill  for  attendants  accompanying  shipments 340 

bills  reduced,  adjustment  of 311 

blanks  for  rendering  accounts  against 339 

facing  tickets  issued  on  account  of 312 

publication  of  tariff  for  net  cash  fares  for  use  by 337 

shipments,  attendants  accompanying 340 

transportation  requests,  basis  for  settlement 338 

for  through  rates 

reporting  tickets  issued  on 310 

Information  on  C.  O.  D.  excess  checks 315 

reports  of  interline  ticket  sales - ...  253 

Interchangeable  mileage  or  scrip  coupons,  reporting 261 

statement,  correction  in 263 

Interline  and  local  business,  excess  baggage  checks  for 410 

Passenger  Accounting  Arbitration  Committee 280 

passenger  revenue,  settlements  for 300 

passenger  traffic  reports,  deductions  from 255 

passenger  traffic,  spacing  on  reports  of 415 

reports,  code  used  in 249 

reports,  errors  in,  affecting  revenue 275 

tariffs,  date  effective 347 

tariffs,  arrangement  of  fares  on 348 

ticket,  claim  for  refund  for  unused  portion  of 306 

ticket  coupons,  names  of  carriers  on 330 

ticket  coupons,  route  and  destination  on 329 

ticket  deliveries  on  telegraphic  requests 335 

ticket,  disposition  of  partially  used  coupon 256 

ticket,  redivision  of  revenue  on 305 

ticket  sales  reports,  through  fares  shown  on 253 

ticket  sales,  revenue  shown  on  reports  of 253 

ticket,  uniform 331 

ticket  used  short  of  destination,  revenue  on 305 

tickets,  caretakers' 409 

tickets  composed  of  extension  forms,  reporting 302 


222  PASSENGER   INDEX 

PARAGRAPH 

Interline  tickets,  error  in  reduction  of  coupons 257 

tickets  in  exchange  for  prepaid  orders 259 

tickets  of  same  form  to  different  destinations,  reporting ....    303,  304 

traffic,  definition  of 297 

traffic,  labeling  envelopes  containing  reports  of 251 

transfer  coupons,  redemption  of 328 

Intrastate  surcharge  collections,  report  of 364 

Inventory  of  ticket  stock 398 

Items  apportioned  as  arbitraries  in  excess  baggage  charges 264 

disputed  in  claims,  cancellation  of 277 

Issuance  of  prepaid  orders 333 

Journal  and  ledger  accounts,  conductors' 390 

ledger,  conductors',  individual 391 

Ledger  and  journal  accounts,  conductors' 390 

journal,  conductors',  individual 391 

Lifted  tickets,  disposition  of 350 

Limit,  time,  for  preparation  of  arbitration  brief 290 

Local  and  interline  business,  excess  baggage  checks  for 410 

ticket  sales  on  stock  records 400 

ticket  stock  and  sales  record,  combination  form  for 401 

traffic,  definition  of 297 

Losses,  concealed  baggage,  apportionment  of  settlement  for 411 

Lost  or  stolen  tickets,  bulletin  of 407 

Machines,  adding,  use  of 427 

assorting,  use  of 427 

calculating,  use  of 427 

canceling 429 

duplicating 430 

printing 430 

perforating 429 

transcribing  and  dictating 428 

tabulating,  use  of 427 

Mailing  ticket  coupons 352 

Mandatory  rules,  enforcement  of 279 

notification  of  carrier  failing  to  comply  with 279 

procedure  for  changing 278 

refusal  to  comply  with 279 

Meal  checks  issued  by  dining  car  stewards,  form  for 397 

Mechanical  appliances,  uses  of 425 

Method,  uniform,  of  handling  milk  and  cream  by  ticket  and  tag 

system  combination 383 

Method  of  forwarding  arbitration  papers 292 

of  reporting  prepaid  ticket  orders 258 

Method,  uniform,  of  handling  milk  and  cream 382 


PASSENGER   INDEX  223 

PARAGRAPH 

Methods  for  handling  milk  traffic 369 

of  train  auditing 394 

Mile,  passenger,  computing  average  revenue  for 342 

Mileage  and  scrip  coupons,  interchangeable,  reporting 261 

or  scrip  furnished  to  show  companies 309 

or  scrip  statement,  interchangeable,  correction  in 263 

Milk  and  cream,  handling  by  ticket  and  tag  system  combination.  383 

traffic,  abstract  of  waybills  for 382 

C.  O.  D.  shipments  of 383 

revenue  from 383 

waybill  form  for 382 

prepaid  shipments  of 383 

uniform  method  of  handling 

cans,  empty,  return  of 373 

tags  for 374 

tickets  for  prepaid  shipments  of 380 

sales  shown  in  agents'  monthly  balance  sheets 379 

traffic,  card  tickets  for 373 

collection  of  tickets  for 375 

combination  of  waybills  and  tickets  for  handling 380 

prepaid 377 

reporting  sales  of 378 

revenue  from 379 

systems  for  handling 369 

ticket  system  of  handling 373 

waybill,  disposition  of 372 

waybill  system  for  handling 370,  371 

waybills  used  for  collect  shipments  of 380 

Minimum  difference,  claims  for  correct  proportions 274 

Monthly  balances,  settlements  on 300 

settlements  of  Pullman  surcharges 365 

Names  of  carriers  on  interline  ticket  coupons 330 

of  states  on  reports 252 

Non-revenue  report  of  C.  O.  D.  baggage  check 321 

Notice,  advice  of  prepaid  orders 333 

Notice  of  decision  of  the  Arbitration  Committee 295 

Notification  of  baggage  forwarded  under  C.  O.  D.  check 319 

of  failure  of  carrier  to  comply  with  mandatory  rules 279 

Numbers  of  detachments,  statements  showing 262 

Numbering  of  papers  for  arbitration . 287 

Officer  shown  in  Official  Guide,  report  of  Pullman  surcharge  to . .  366 

Omnibus  and  baggage  transfers,  settlement  for 327 

Optional  route  arrangement,  adjustment  of  revenue 359 

Order,  exchange,  report  of  revenue 260 


224  PASSENGER   INDEX 

PARAGRAPH 

Orders,  exchange,  use  of 307 

for  delivery  of  cash :, .  . .  334 

prepaid,  advice  notice  of 

cash  delivered  on 334 

in  exchange  for  interline  tickets 259 

issuance  of 333 

settlement  for 258 

ticket,  method  of  reporting 258 

restricted  use 332 

standard  form 333 

Overcharge  in  C.  O.  D.  excess  baggage  checks,  apportionment  of  266 

Overcharges,  refund  of 408 

Papers,  arbitration,  submission  of 291 

for  arbitration,  numbering  of .  287 

Party  ticket  covering  special  baggage  car  charges 413 

Pattern  of  punch  for  limiting  tickets 412 

Payment  of  war  tax  on  C.  O.  D.  baggage  checks 267 

Perforating  and  canceling  machines  for  tickets 429 

Preferred  attention  to  arbitration  papers , 290 

Prepaid  milk  traffic 

orders,  advice  notice  of. 333 

cash  delivered  on 334 

in  exchange  for  interline  tickets 259 

issuance  of 333 

settlement  for 258 

shipments  of  milk  and  cream  traffic 383 

shipments  of  milk,  tickets  for 380 

ticket  order,  standard 

ticket  orders,  method  of  reporting 

restricted  use 332 

Preparation  of  case  for  arbitration 286 

brief,  time  limit 290 

Printers,  delivery  of  tickets  by 419 

Printers'  delivery  wagon  for  tickets 422 

Printing  machines 430 

Procedure  for  changing  mandatory  rules 

of  committee  in  arbitration 

Proportion  of  revenue  beyond  point  of  exchange,  report  of 358 

Proportions,  adjustment  of  differences  in 273 

claims  for  correct,  minimum  difference 274 

correct,  advice  of  action  on  claims  for 276 

claims  for 270 

erroneous,  claims  for 

tracers  for  answers'to  claims  for 324 

of  excess  baggage  charges,  reporting 264 


PASSENGER   INDEX  225 

PARAGRAPH 

Protection  of  train  cash  revenue .'  394 

Powers,  equity,  of  Arbitration  Committee 284 

Publication  of  tariff  of  net  cash  fares  for  Government  use 337 

Pullman  Company  report  of  surcharge  collections 361 

company  reports  on  surcharge,  date  of 362 

conductors'  trip  reports,  allocation  based  on 361 

surcharge  collections,  arrangements  for  reporting 360 

monthly  settlements 365 

report  to  officer  shown  in  Official  Guide 366 

tickets,  unused,  distribution  of 367 

Punches  for  limiting  tickets 412 

Purchasers.,  location  of  for  refund  of  overcharges  or  collection  of 

undercharges 408 

Rates,  through,  on  Government  transportation  requests 338 

Receipts,  cash  fare 384 

for  delivery  of  tickets 423 

issued  by  conductors  for  cash  fares,  form  for 397 

Record  of  cash  fares • 385 

of  stock,  conductors' • 390 

of  tickets  furnished  agents 397 

sales  and  local  ticket  stock,  combination  form  for 401 

Records  of  ticket  receiver  of  cash  collections  of  conductors 387 

stock,  local  ticket  sales  on 400 

Redeemed  tickets,  report  of 255 

Redemption  of  interline  transfer  coupons 328 

Redemptions  by  traffic  departments,  checking  of 416 

Re-division  of  revenue  on  interline  ticket 305 

Reduced  fare  certificates 414 

fares  in  computation  of  traffic  statistics 343 

fare  tickets,  accounting  for 254 

tariff  reference  on 254 

Reduction  in  coupons  of  interline  tickets,  error  in 257 

of  bills  by  Government,  adjustment  of 311 

Refund  of  overcharges 408 

of  unused  portion  of  interline  ticket,  claim  for 306 

on  partially  used  coupon  of  interline  ticket 256 

Refunds  by  traffic  departments,  checking 416 

Refusal  to  comply  with  mandatory  rules 279 

to  submit  statement  for  arbitration 289 

Remarks  Data 249 

Report,  non-revenue,  of  C.  O.  D.  baggage  check 321 

of  redeemed  tickets 255 

of  revenue  collected  on  C.  O.  D.  baggage 265 

in  exchange  order , 260 

of  surcharge  collections  by  Pullman  Company 361 


226 


PASSENGER   INDEX 


PARAGRAPH 

Reporting  interline  tickets  composed  of  extension  forms 302 

prepaid  ticket  orders,  method  of 258 

Reports,  conductors' , 390 

date  forwarded 299 

interline,  code  used  in 249 

errors  affecting  revenue 275 

passenger  traffic,  deductions  from 255 

monthly,  Pullman  surcharge,  settlements  of 365 

-names  of  states  on 252 

of  interline  passenger  traffic,  spacing  on 415 

ticket  sales,  revenue  shown  on 253 

traffic,  labeling  envelopes  containing 251 

of  Pullman  Company  on  surcharge,  date  of 362 

of  Pullman  conductors,  allocation  based  on 361 

separate,  for  various  classes  of  tickets 301 

writing  of 406 

Requests,  Government  transportation,  basis  for  settlement 338 

reporting  tickets  issued  on 310 

telegraphic,  for  delivery  of  interline  tickets 335 

through  transportation,  by  Government 338 

transportation,  through  rates  to  Government 338 

Responsibility  for  correctness  of  C.  O.  D.  charges  on  baggage .  .  .  320 

Restrictions  on  prepaid  ticket  orders 332 

Return  of  papers  to  carrier  requesting  arbitration 291 

Revenue  account  of  conductors'  collections,  credit  to 391 

adjustment  in  optional  route  arrangement 359 

average,  per  passenger,  computing 342 

beyond  point  of  exchange , 355,  358 

reporting  proportion  of 

cash  train,  protection  of 394 

collected  on  C.  O.  D.  baggage,  report  of 265 

correspondence  relative  to  diversion  or  adjustment  of 350 

division  of,  on  tickets  validated  short  of  destination 326 

from  milk  and  cream  traffic 

from  milk  traffic 379 

in  exchange  order,  report  of 260 

in  interline  reports,  errors  affecting 275 

interline  passenger,  settlements  for 300 

on  interline  ticket,  redivision  of 305 

used  short  of  destination 305 

on  tickets  exchanged  via  different  routes 355 

with  insufficient  coupons 354 

shown  on  reports  of  interline  ticket  sales 

Route,  optional,  adjustment  of  revenue  in 359 

Routes,  different,  exchanges  via 355 


PASSENGER   INDEX  227 

•  * 

PARAGRAPH 

Rule,  cylindrical  slide 426 

Rules,  mandatory,  enforcement  of 279 

notification  of  carrier  failing  to  comply  with 279 

procedure  for  changing 278 

refusal  to  comply  with 279 

Route  and  destination  on  interline  ticket  coupons 329 

Sale  of  ticket  via  erroneous  line 418 

Sales,  interline  ticket,  revenue  shown  on  reports  of 253 

local  ticket,  on  stock  records 400 

of  milk  tickets,  reporting 378 

of  milk  traffic,  shown  in  agents'  monthly  balance  sheets.  .  .  .  379 

record  and  local  ticket  stock,  combination  form  for 401 

ticket,  interline,  through  fares  shown  on  reports  of 253 

Scrip  and  mileage  coupons,  interchangeable,  reporting 261 

exchanged  for  ticket  and  baggage  checks 308 

or  mileage  furnished  to  show  companies 309 

statement,  interchangeable,  correction  in 263 

Separate  reports  of  various  classes  of  tickets .  301 

Settlement  for  government  transportation  requests,  basis  for ....  338 

for  interline  passenger  revenue 300 

for  omnibus  and  baggage  transfers 327 

for  prepaid  orders 258 

of  concealed  baggage  losses,  apportionment  of 411 

of  monthly  accounts  of  Pullman  surcharges 365 

on  monthly  balances 250,  300 

Shipments,  C.  O.  D^  of  milk  and  cream  traffic 383 

of  milk,  collect  waybills  used  for 380 

government,  attendants  accompanying 340 

bills  for  attendants  accompanying 340 

prepaid,  of  milk  and  cream  traffic ' 383 

Show  companies,  mileage  or  scrip  furnished  to 309 

Sight  draft  on  settlements  for  monthly  balances 250 

Size  of  ticket  stamps 349 

Slide  rule,  cylindrical 426 

Slip,. call  in,  for  tickets  withdrawn  from  agency 396 

Slips,  division,  arrangement  of 402 

use  of,  by  apportionment  and  division  clerks 403 

Spacing  on  reports  of  interline  passenger  traffic 415 

Special  baggage  cars,  charges  on 413 

train  movements,  Pullman  surcharge  collections  from 363 

Stamps  for  tickets 349 

Standard  form  of  C.  O.  D.  baggage  check 318 

forms 432 

prepaid  ticket  order 333 


228  PASSENGER   INDEX 

PARAGRAPH 

State  distribution  of  surcharge 364 

facing  tickets  issued  on  account  of 312 

•Statement,  annual,  of  ticket  stock 399 

for  arbitration,  refusal  to  submit 289 

interchangeable  mileage  or  scrip,  correction  in 263 

Statements,  correction,  code  used  in 249 

showing  numbers  of  detachments 262 

submitted  for  arbitration 286 

States,  names  on  reports 252 

Stations,  depository  for  conductors'  collections 389 

shown  on  interline  tariffs,  alphabetical  arrangement  of 348 

Statistics,  passenger  traffic 342,  343 

traffic,  reduced  and  extra  fares  in  computation  of 343 

Stenciling 431 

Stock,  local  ticket,  and  sales  record,  combination  form  for 401 

Stolen  or  lost  tickets,  bulletin  of 407 

Stock  record,  conductors' 390 

records,  local  ticket  sales  on 400 

ticket,  annual  statement  of 399 

inventory  of 398 

Stolen  tickets 405 

Strong  box  for  delivery  of  tickets 421 

•  Submission  of  arbitration  papers 291 

Substitute  on  Arbitration  Committee  in  case  of  interest 281 

Surcharge  collections  by  Pullman  Company,  report  of 361 

estimation  of 368 

intrastate,  report  of 364 

Pullman,  arrangements  for  reporting 360 

report  of  carriers'  proportion 363 

distribution  by  states 364 

Pullman,  report  to  officer  shown  in  Official  Guide 366 

settlement  of  monthly  accounts 365 

System,  ticket,  of  handling  milk  traffic 373 

for  handling  milk  traffic 369 

waybill,  for  handling  milk  traffic 370,  371 

Tabulating  machines,  use  of 427 

Tag  and  ticket  system  combination  of  handling  milk  and  cream .  383 

Tags  for  C.  O.  D.  shipments  of  milk  and  cream 383 

for  milk  cans 374 

Tariff  of  net  cash  fares,  publication  for  Government  use 337 

reference  on  reduced  ticket 254 

Tariffs,  interline,  arrangement  of  fares  on 348 

date  effective 347 

Traffic,  milk,  systems  for  handling 369 

Tax,  war,  on  C.  O.  D.  baggage  checks 268 


PASSENGER   INDEX  229 

PARAGRAPH 

Tax,  war,  on  C.  O.  D.  baggage  checks,  payment  of 267 

on  C.  O.  D.  baggage,  collection  by  Canadian  carriers 267 

Telegraphic  requests  for  delivery  of  interline  tickets 335 

Terms,  definition  of 297 

Through  fares  shown  on  interline  ticket  sales  reports 253 

transportation  requests  by  Government 338 

Ticket  agents,  deposit  by  conductors  of  cash  collections 388 

Ticket  and  baggage  checks  exchanged  for  scrip 308 

and  tag  system  combination  of  handling  milk  and  cream .  .  .  383 

coupons,  interline,  names  of  carriers  on 330 

interline,  route  and  destination  on 329 

mailed 352 

deliveries,  interline,  on  telegraphic  requests 335 

exchanged  account  insufficient  coupons 353 

for  transportation  of  corpse 341 

interline,  claim  for  refund  for  unused  portion  of 306 

disposition  of  partially  used  coupon 256 

party,  covering  special  baggage  car  charges 413 

perforating  and  canceling  machines 429 

receivers'  officers,  cash  collections  deposited  with 387 

record  of  cash  collections  of  conductors 387 

stamps 349 

stock,  annual  statement  of 399 

inventory  of 398 

local,  and  sales  record,  combination  form  for 401 

sales,  local,  on  stock  records 400 

system  of  handling  milk  traffic 373 

sold  via  erroneous  line 418 

interline,  uniform 331 

redivision  of  revenue  on 305 

used  short  of  destination,  revenue  on 305 

order,  prepaid,  standard  form 333 

orders,  prepaid,  method  of  reporting 258 

restricted  use 332 

sales,  interline,  revenue  shown  on  reports  of 253 

through  fares  shown  on  reports  of 253 

Tickets  and  waybills  for  handling  milk  traffic,  combination  of.  .  .  380 

at  reduced  fares,  accounting  for 254 

card,  for  milk  traffic 373 

caretakers'  interline 409 

collection  of  proper  charges  on 336 

of  undercharges  on 408 

correspondence  regarding 404 

counterfeit 405 

dates  on 349 


230  PASSENGER   INDEX 

PARAGRAPH 

Tickets  delivered  from  printers 419 

diverted  without  exchange. 356 

exchanged 350 

report  to  carriers  interested   351 

via  different  routes,  revenue  on 355 

for  milk  traffic,  collection  of 375 

for  prepaid  shipments  of  milk 380 

forwarded  with  train  collections 376 

furnished  to  agents,  record  of 397 

furnishing  to  agents 395 

interline,  composed  of  extension  forms,  reporting 302 

error  in  reduction  of  coupons 257 

in  exchange  for  prepaid  orders 259 

of  same  form  to  different  destinations,  reporting 303,  304 

issued,  crediting 397 

on  account  of  individual  state,  facing  of 312 

to  point  beyond  passenger's  destination 417 

on  account  of  U.  S.  Government,  facing  of 312 

on  Government  transportation  requests,  reporting 310 

lifted,  disposition  of 350 

milk  sales  shown  in  agents'  monthly  balance  sheets 379 

Pullman,  unused,  distribution  of 367 

punches  for  limiting 412 

receipts  for  delivery  of 423 

redeemed,  report  of 255 

reduced  fare,  tariff  references. 254 

separate  reports  for  various  classes. 301 

stolen 405 

strong  box  for  delivery  of 42 1 

time  of  delivery 424 

unreported,  answers  to  tracers  for  claims  for 324 

claims  for 272 

tracers  for 322 

validated  short  of  destination,  division  of  revenue  on 326 

withdrawn  from  agency,  call-in-slip  for 396 

with  erroneous  destination,  reporting  of 417 

with  insufficient  coupons  honored 354 

Time  limit  for  preparation  of  brief  in  arbitration 290 

of  delivery  of  tickets 424 

period  for  tracing  for  claims  for  tickets 324 

Tracers  for  answers  to  claims  for  erroneous  proportions 324 

for  answers  to  claims  for  unreported  tickets 324 

for  baggage  items,  unreported 322 

for  unreported  tickets 

Traffic  departments,  checking  refunds  by 416 


PASSENGER   INDEX  23 1 

PARAGRAPH 

Traffic,  interline,  definition  of 297 

labeling  envelopes  containing  reports  of 25 1 

passenger,  spacing  on  reports  of 415 

local,  definition  of 297 

milk  and  cream,  prepaid  shipments  of 383 

milk,  card  tickets  for 373 

collection  of  tickets  for 375 

combination  of  waybills  and  tickets  for  handling 380 

disposition  of  waybill  for 372 

prepaid 377 

reporting  sales  of 378 

revenue  from 379 

ticket  system  of  handling 373 

reports,  interline  passenger,  deductions  from 255 

statistics,  passenger 342,  343 

reduced  and  extra  fares  in  computation  of 343 

Train  auditing,  methods  of 394 

auditors 394 

cash  revenue,  protection  of 394 

collections,  tickets  forwarded  with 376 

earnings,  approximate 346 

daily,  compilation  of 345 

passenger,  compilation  of 344,  345,  346 

special,  Pullman  surcharge  collections  from 363 

Transcribing  and  dictating  machines 428 

Transfer  of  agency,  inventory  of  ticket  stock 398 

Transfers,  baggage,  settlement  for 327 

Transfer  coupons,  interline,  redemption  of 328 

Transfers,  omnibus,  settlement  for 327 

Transportation  charges  on  C.  O.  D.  baggage  check,  uncollectible  321 

in  hands  of  conductors,  examination  of 394 

of  corpse 341 

requests  by  Government,  basis  for  settlement 338 

Government,  reporting  tickets  issued  on 310 

through,  by  Government 338 

through  rates  to  Government 338 

Trip  reports  of  Pullman  conductors,  allocation  based  on 361 

Typewriters  with  adding  attachment,  use  of 406 

Uncollectible  charges  on  C.  O.  D.  baggage 321 

Undercharges  on  tickets,  collection  of 408 

Uniform  method  of  handling  milk  and  cream 382 

of  handling  milk  and  cream  by  ticket  and  tag  system  com- 
bination   383 

Unreported  tickets,  answers  to  tracers  for  claims  for 324 

claims  for..  272 


232  PASSENGER   INDEX 

PARAGRAPH 

Unreported  tickets,  tracers  for 322 

Uniform  interline  ticket 331 

Valuation,  excess,  charges  on  baggage 269 

Wagons,  delivery,  printers',  for  tickets 422 

War  tax,  collection  on  C.  O.  D.  baggage  by  Canadian  carriers. . .  267 

on  C.  O.  D.  baggage  checks 268 

on  C.  O.  D.  baggage  checks,  payment  of 267 

Waybill  forms  for  milk  traffic 370,  371 

milk  traffic,  disposition  of 372 

system  for  handling  milk  traffic 370,  371 

form  for  milk  and  cream  traffic 382 

Waybills  and  tickets  for  handling  milk  traffic,  combination  of ...  380 

for  milk  and  cream  traffic,  abstract  of 382 

used  for  collect  shipments  of  milk 380 

Withdrawal  of  tickets  from  agency,  call-in-slip  for 396 


PASSENGER  -MANDATORY 


The  following  rules,  relating  to  interline  passenger  ac- 
counting, shall  be  mandatory  and  binding  upon  carriers 
operating  in  North  America  that  are  members  of  the  Rail- 
way Accounting  Officers'  Association;  shall  become  ef- 
fective and  operative  as  of  January  1,  1922,  and  shall  be 
applicable  only  to  business  originating  on  and  after  that 
date. 

249.  Code-Classification  and  Remarks  Data.     The  fol- 
lowing code  shall  be  used  in  compiling  interline  reports  and 
correction  statements : 

DS         Discharged  Soldier 

FS         Furlough 

Cy         Clergy 

Ch         Charity 

Emp      Employee 

Col         Colonists 

Gv         Government 

LG         Land  Grant 

Exch     Exchange 

HS         Home  Seekers 

AYT     All  Year  Tourist 

WT       Winter  Tourist 

ST         Summer  Tourist 

Spl        Special  Excursion 

Dvt       Diverted 

ED      •  Error  in  Division 

EA        Error  in  Apportionment 

Rd         Redeemed 

TT        Ticket  Tracer 

Cl          Claim  for  Increased  Proportion 

CnE      Coupon  Enclosed 

UR        Unreported 

250.  Settlements.      Settlements    shall    be    made    upon 
monthly  balances,  which  should  be  subject  to  sight  draft. 

233 


234  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

251.  Labeling  Envelopes  Containing  Reports  of  Inter- 
line Passenger  Traffic.     The  words  "Interline  Ticket  Re- 
port" should  be  printed,  or  stamped,  on  the  face  of  the  en- 
velopes containing  reports,  that  they  may  be  sent  unopened 
to  the  subdepartment  handling  such  reports,  thus  avoiding 
possible  loss  of  any  of  the  enclosures. 

252.  When  there  is  any  possibility  of  conflict  by  reason 
of  a  place  with  the  same  or  similar  name  being  in  more  than 
one  state,  the  name  of  the  state  shall  be  shown  in  such  cases 
for  both  selling  and  destination  stations. 

253.  Reports  of  Interline  ticket  sales  shall  exhibit  the 
gross  amount  of  revenue  due  to  interested  carriers  on  ac- 
count thereof ;  the  through  fares  at  which  the  tickets  were 
sold  shall  invariably  be  stated. 

254.  In   accounting  for   tickets  at   reduced   fares,   tariff 
reference  under  which  such  tickets  are  sold  shall  be  shown 
on  R.  A.  O.  A.  Standard  Form  No.  1  by  code,  as  provided 
in  Paragraph  2. 

255.  When  deductions  are  made  from  interline  passen- 
ger traffic  reports,  reference  shall  be  made  to  the  original 
report,  and  reason  given  for  such  deductions.     If  for  tickets 
redeemed,  the  tickets  shall  accompany  the  report;  this  does 
not  apply  to  exchange  or  prepaid  ticket  orders. 

256.  A  partially  used  coupon  of  an  interline  ticket,  on 
which  refund  is  made  by  issuing  carrier  before  apportion- 
ment of  revenue,  shall  accompany  the  report  in  which  the 
revenue  oh  the  reduced  basis  is  included  to  the  interested 
carrier.     When  refund  is  made  after  revenue  has  been  re- 
ported, coupon  shall  accompany  correction  report. 

257.  When  the  selling  agent  in  error  fails  to  reduce  any 
coupons  of  an  interline  ticket  to  conform  with  the  contract 
and  if  as  a  result  passenger  obtains  transportation  thereon 
in  excess  of  the  fare  paid  for  the  ticket,  the  initial  carrier 
must  bear  the  full  burden  of  the  mistake. 

258.  Prepaid    Ticket     Orders — Method    of     Reporting. 
Settlement  for  the  value  of  prepaid  orders  issued  shall  be 
made  in  the  same  manner  as  in  the  case  of  tickets  sold,  i.  e., 
the  issuing  carrier  to  report  in  the  current  month's  ticket 


PASSENGER— MANDATORY  235 

report  (R.  A.  O.  A.  Standard  Form  No.  1)  to  the  foreign 
carrier  a  description  of  the  order  issued  upon  the  foreign 
carrier's  agent,  with  full  value  of  the  same,  including  war 
tax,  also,  the  amount  of  cash,  if  any,  the  delivery  of  which 
has  been  requested. 

259.  Interline  tickets  issued  in  exchange  for  prepaid  or- 
ders shall  be  reported  with  value  in  the  month  in  which 
they  are  issued. 

EXCHANGE  ORDERS 

260.  The   carrier   issuing   exchange   order   shall   report 
revenue  beyond  point  of  exchange  to  carrier  on  whom  or- 
der is  drawn.    The  exchanging  carrier  shall  include  in  reg- 
ular report  on  R.  A.  O.  A.  Standard  Form  No.  1,  for  the 
current  month,  to  each  interested  carrier,  report  of  its  ticket 
without  revenue  as  "Exch."    On  receipt  of  revenue  report 
for  exchange  order,  exchanging  carrier  shall  reporf  on  R.  A. 
O.  A.  Standard  Form  No.  9,  proper  proportion  to  each  in- 
terested carrier. 

261.  Interchangeable    Mileage    and    Scrip    Coupons — 
Method  of  Reporting.     When  a  carrier  honors  mileage  or 
scrip  coupons  of  another  carrier,  and  is  duly  authorized  to 
do  so,  such  coupons  and  lifted  covers,  with  a  statement 
showing   the  value   thereof,    shall  be    transmitted   by   the 
honoring  carrier  to  the  issuing  carrier,  and  the  issuing  car- 
rier shall  include  the  amount  of  the  statement  in  its  next 
interline  report  to  the  carrier  honoring.     The  value  of  in- 
terchangeable mileage  or  scrip  received  from  the  honoring 
carriers  by  the  issuing  carriers  with  statements  on  or  be- 
fore the  15th  day  of  the  month  shall  be  included  in  the  re- 
ports to  the  honoring  carriers  for  the  current  month. 

262.  Statements  shall  be  prepared  on  R.  A.  O.  A.  Stand- 
ard   Form    No.   7,   showing   the   commencing   and    closing 
numbers  of  detachments  so  that  the  difference  in  the  aggre- 
gate will  indicate  the  number  of  the  coupons  enclosed,  or  by 
listing  every  item  according  to  the  number  of  coupons  in 
each  detachment,  with  appropriate  changes  in  the  headings 
of  the  standard  blank. 


2.36  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

263.  Correction  on  Interchangeable  Mileage  Statements. 
A  claim  for  an  error  in  Interchangeable  Mileage  or  Scrip 
Statement  aggregating  less  than  25  cents  on  the  total  of 
the  statement  shall  not  be  allowed. 

BAGGAGE  COLLECTIONS— METHOD  OF 
REPORTING 

264.  The  terminal  carrier  shall  include  in  the  Report  of 
Interline  Passenger  Traffic — Excess  Baggage  Collections, 
R.  A.  O.  A.  Standard  Form  No.  2,  to  carriers  interested,  for 
the  month  in  which  the  collection  is  made,  each  carrier's 
proportion  of  excess  charges  included  in  the  amount  of  the 
C.  O.  D.,  apportioning  as  arbitraries,  any  other  items  in- 
cluded therein,  such  as  storage,  transfer,  etc.,  in  accordance 
with  information  as  shown  on  the  check. 

265.  When  C.  O.  D.  baggage  is  rechecked  to  a  station 
on   the  line   of  another  carrier,   the  new   C.   O.   D.   check 
shall    be    of    the    issue    of    the    terminal    carrier    on    the 
previous  check,  and  all  the  charges  which  have  accrued  to 
the  point  of  rechecking  shall  be  included  in  the  proportion 
to  be  accounted  for  to  the  last  rechecking  carrier  by  the 
terminal  carrier.    The  charges  accruing  up  to  the  point  of 
reshipment  shall  be  accounted  for  by  the  rechecking  car- 
rier to  the  carriers  interested  therein,  as  indicated  by  the 
C.  O.  D.  check  under  which  the  baggage  moved  into  the 
point  of  reshipment.    Instead  of  revenue  report  being  made 
in  current  month  by  each  carrier  taking  C.  O.  D.  baggage 
for  reshipment,  such  carriers  shall  report  the  baggage  in 

current  month  as  re-forwarded   to 

(destination)   without  revenue,   and   render   the   report   of 
revenue  when  collected  and  accounted  for  by  the  terminal 
carrier. 

266.  In   all  cases   of   over-charge   in   C.    O.    D.    excess 
baggage  checks,  due  to  the  forwarding  agent  inserting  an 
amount  in  excess  of  the  proper  charge,  the  collecting  car- 
rier   shall    apportion    to    interested    carriers    the    correct 
revenue  due  and  retain  the  balance  of  the  collection  sub- 
ject to  claim  for  refund. 


PASSENGER— MANDATORY  237 

267.  To  comply  with  rulings  of  the  Internal  Revenue 
Department,  the  war  tax  on  C.  O.  D.  checks  shall  be  paid 
to  the  Government  by  carrier  making  the  collection,  except 
that  when  collection  is  made  by  Canadian  carriers,  the  war 
tax  shall  be  reported  to  United  States  carrier  issuing  the 
C.  O.  D.  check,  who  will  make  settlement  with  the  Internal 
Revenue  Department. 

268.  When   war   tax   is   to    be   collected   on    C.    O.    D. 
baggage   checks,    the   amount   of   tax   shall    be   shown   by 
issuing  agent  as  a  separate  item,  in  space  provided  on  check 
for  detail  of  collection.    The  total  collection  (including  war 
tax)  to  be  shown  by  issuing  agent  on  face  of  check,  in  space 
provided.    When  baggage  bearing  C.  O.  D.  check  is  refor- 
warded  under  C.  O.  D.  check,  the  reforwarding  agent  will 
show  entire  amount  of  war  tax  to  be  collected,  as  a  sepa- 
rate item  on  C.  O.  D.  check  issued  by  him;  the  destination 
agent  delivering  the  baggage  shall  collect  and  account  for 
the  war  tax,  together  with  other  charges  on  the  C.  O.  D. 
check. 

269  Excess  Valuation  Charges  on  Baggage.  Each 
carrier  shall  retain  the  charges  collected  on  account  of 
excess  valuation  of  baggage,  except  that  when  such  charges 
are  covered  by  C.  O.  D.  checks  of  other  companies'  issues, 
they  shall  be  reported  to  the  issuing  carrier  in  all  cases. 
When  prepaid  check  is  issued  to  cover  excess  valuation 
charges  only,  issuing  carrier  shall  report  the  check  number 
to  the  terminal  carrier  with  notation  "Excess  Value,"  show- 
ing amount  of  collection  in  the  through  rate  column  and 
when  not  so  reported,  the  terminal  carrier  shall  trace  the 
issuing  carrier,  thus  providing  the  initial  carrier  proper 
check  on  issuing  agent. 

TRACING  FOR  UNREPORTED  TICKETS  AND 
BAGGAGE  COLLECTIONS 

270.  Claims  for  Correct  Proportions.  In  rendering 
claims  for  correct  proportions,  R.  A.  O.  A.  Standard  Form 
No.  3  shall  be  used,  and  a  separate  claim  number  assigned 
to  each  sheet  thereof.  Claims  for  correct  proportions,  in- 


238 


R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 


eluding  correspondence  on  the  subject,  shall  be  handled 
with  the  official  or  through  the  department  having  juris- 
diction over  such  claims,  and  when  handled  through  the 
Accounting  Department,  failing  an  adjustment,  reference 
shall  be  made  to  the  Passenger  Traffic  Department  for  final 
disposition. 

271.  Claims     against     other     carriers     on     account     of 
erroneous  proportions  must  be  made  within  the  period  of 
thirteen  months  following  the  month  in  \vhich  the  tickets 
were  reported,  for  example :     A  claim  referring  to  tickets 
reported  as  sold  during  the  month,  say,  of  January,  must 
be  rendered  not  later  than  the  last  day  of  February  of  the 
following  year,  it  being  understood  that  all  items  reported 
in  a  given  month  shall  be  considered  as  sold  in  that  month, 
regardless  of  date  of  sale.    In  the  adjustment  of  any  claims 
made  within  the  specified  time,  however,  the  carrier  report- 
ing tKe  ticket  has  the  right,  regardless  of  the  time  of  such 
adjustment,   to   deduct   any   over   proportions,   previously 
allowed,  from  report  to   another  carrier  involved  in   the 
transactions.       Whenever  claims  are  made  for  increased 
proportions,  the  basis  used  must  invariably  be  given. 

272.  The  rule  that  claims  on  account  of  erroneous  or 
short  proportions  must  be  made  within  full  period  of  thir- 
teen   (13)    months   following  the  month   in   which   tickets 
were  reported,  shall  not  be  construed  as  debarring  any  car- 
rier from  presenting  claim  account  of  unreported  tickets, 
or  distribution  of  the  revenue  contrary  to  the  reading  of 
the  ticket. 

273.  When  carriers  fail  to  agree  on  basis  of  division  at 
time  apportionments  are  made,  and  later  reach  an  agree- 
ment, adjustment  of  differences  in  proportions  should  be 
made  by  the  carrier  making  the  original  apportionment,  if 
notified    within   thirteen    months   following   the    month    in 
which  the  tickets  were  reported. 

274.  Claims  for  correct  proportions  shall  not  be  made 
when  the  difference  per  ticket  is  less  than  5  cents,  but  at- 
tention may  be  called  to  the  error,  with  request  to  correct 
future  divisions:  provided,  however,  that  where  the  differ- 


PASSENGER- MAN  DA  TOR  Y  239 

ence  in  such  cases  aggregates  25  cents,  or  more,  on  any  one 
item,  correction  may  be  claimed;  and,  provided,  further, 
that  no  claim  aggregating  less  than  25  cents  should  be 
made  on  any  single  month's  report,  which  carries  with  it 
the  cancellation  of  claims  after  same  have  been  reduced  to 
less  than  25  cents  by  the  elimination  of  disputed  items. 
This  applies  to  erroneous  proportions  reported,  without 
reference  as  to  whether  the  through  fare  is  correct. 

275.  When  errors  of  any  kind  affecting  revenue,  are  dis- 
covered in   interline   reports,   the  attention   of   the   carrier 
making  the  error  should  be  directed  thereto. 

276.  In  the  disposition  of  claims  for  correct  proportions, 
all  items  should  be  adjusted  as  soon  as  accepted  or  agreed 
upon,   and   an   advice   forwarded    as    soon   as    practicable, 
showing  action  taken  on  the  various  items. 

277.  When   claims   rendered   within   a   specified   period 
have  been  replied  to  by  the  carrier  upon  which  claim  has 
been  made,  and  claimant  has  failed  to  answer  such  reply 
within  one  year  from  date  of  same,  all  items  in  dispute  shall 
be  considered  cancelled. 

278.  Procedure  for  Changing  the  Rules.     Any  member 
of  the  Association   may  take  up  with   the   Secretary  any 
specific  suggestions  for  adding  to  or  amending  these  rules. 
Such  communication  shall  be  referred  to  the  Committee  on 
Passenger  Accounts   for  consideration   and   report   to   the 
Association.     By  a  majority  vote  of  the  members  present, 
these  rules  may  be  amended  or  altered  at  any  annual  meet- 
ing of  the  Association,  provided,  however,  that  notice  of 
such   proposed   amendment  or   alteration   is   given   in   the 
Agenda. 

279.  Refusing  to  Comply  With  Rules.     Whenever  any 
member  of  the  Association  fails  to  comply  with  the  manda- 
tory interline  passenger  accounting  rules,   or   declines   to 
abide  by  decisions  of  the  Interline  Passenger  Accounting 
Arbitration  Committee,  the  facts  shall  be  reported  to  the 
Secretary.    All  parties  interested  shall  be  given  opportunity 
of  stating  their  side  of  the  case.    If  the  facts  submitted  con- 
clusively sustain  the  charge  made,  the  Secretary  shall  notify 


240      •  R.  A.  0.  A.  1921  SYNOPSIS— PASSENGER 

the  officer  directly  in  charge  of  such  matters  for  the  carrier 
interested ;  and  if  the  Secretary  does  receive,  within  twenty 
days,  from  such  officer,  advice  to  the  effect  that  the  specific 
rules  or  decisions  have  been  and  will  be  observed  or  (.;,- 
forced,  the  Secretary  shall  informally  notify  those  carriers 
directly  concerned  accordingly.  If  the  Secretary  does  not 
receive  information  regarding  the  observance  of  the  rules 
as  herein  set  forth,  the  Secretary  shall  bring  the  facts  to 
the  attention  of  the  chief  accounting  officer  of  the  carrier 
at  fault;  and,  if  the  Secretary  does  not  receive,  within 
twenty  days,  specific  advice  from  the  chief  accounting  offi- 
cer that  the  rules  or  decisions  have  been  and  will  be  ob- 
served or  enforced,  the  Secretary  shall  issue  a  circular  to 
all  members  of  the  Association  stating  that  such  and  such 
a  railroad  has  not  been  and  is  not  observing  or  enforcing 
such  and  such  a  mandatory  rule  or  decision. 

280.  Interline  Passenger  Accounting  Arbitration  Com- 
mittee.    This   Committee  shall   consist  of  three  members 
directly  in  charge  of  passenger  accounting,   one  member 
from  the  eastern  territory,  one  member  from  the  western 
territory,   and   one   member   from   the   southern   territory. 
Such  Committee  shall  be  appointed  by  the  President  after 
each  annual  meeting  and  shall  serve  until  the  next  annual 
meeting. 

281.  Substitute  in  Case  of  Interest.     If  any  member  of 
the  Interline  Passenger  Accounting  Arbitration  Committee 
shall  be  interested  in  any  question  referred  to  such  Commit- 
tee, or  shall,  for  any  other  reason,  be  unable  to  serve,  the 
President  shall  appoint  disinterested  members  of  the  Asso- 
ciation eligible  as  substitutes  for  those  interested  or  unable 
to  serve.    If  the  interest  of  the  President  in  the  specific  case 
is  such  as  to  disqualify  him  for  making  the  appointment, 
then  the  appointment  of  a  disinterested  member  shall  be 
made  by  the  First  Vice  President,  or,   if  the   First  Vice 
President  be  unable  to  serve  for  the  same  or  any  other  rea- 
son, then  the  appointment  shall  be  made  by  the  Second 
Vice  President. 

282.  Completing  Arbitration  Work.     The  Interline  Pas- 


PASSENGER— MAN  DA  TOR  Y  241 

senger  Accounting  Arbitration  Committee  shall  have  thirty 
days,  in  addition  to  its  regular  term  of  service,  in  which  to 
complete  the  arbitration  of  such  matters  as  have  been  sub- 
mitted to  it  by  the  Secretary  prior  to  the  annual  meeting. 

283.  Duties  of  Interline  Passenger  Accounting  Arbitra- 
tion Committee.     This  Committee  shall  consider  and  act 
upon  all  matters  involving  interpretation  of  the  R.  A.  O.  A. 
Mandatory    Interline    Passenger   Accounting    Rules    and    in- 
volving disputes  arising  regarding  the  application  of  such 
rules. 

284.  No  Equity  Powers.     The  Interline  Passenger  Ac- 
counting Arbitration  Committee  shall  have  no  equity  pow- 
ers but  shall  decide  upon  the  evidence   contained   in   the 
papers.    The  decision  of  a  majority  of  the  Committee  shall 
be  binding  upon  the  parties  involved.     In  giving  decisions 
or  awards  the  Arbitrators  shall  give  decision  on  each  and 
every  question  submitted  and  such  decision  shall  be  ex- 
plicit and  consistent  so  that  it  may  be  carried  out. 

285.  No  Cause  of  Action.     When  no  cause  of  action  lies 
under  the  rules,  the  Interline  Passenger  Accounting  Arbi- 
tration Committee  shall  so  decide.    In  such  cases  the  $10.00 
Arbitration  Fee  shall  be  charged  to  the  carrier  or  carriers 
arbitrating  without  cause. 

286.  Statements    to    Be    Submitted.     A    comprehensive 
statement  based  upon  the  evidence  in  the  papers  shall  be 
made  and  the  points  upon  which  a  decision  is  desired  shall 
be  definitely  stated.    This  shall  be  done  over  the  personal 
signature  of  the  officer  directly  in  charge  of  the  interested 
department  of  the  carrier  desiring  arbitration.     All  papers 
shall   then   be   forwarded   to   other   interested   carriers   for 
them  to  attach  similar  statements. 

287.  Numbering   Papers.     Each  paper  included   in   the 
file  shall  be  numbered  in  the  upper  right  corner  by  the  car- 
rier submitting  for  arbitration,  commencing  with  number 
one  on  the  first  paper  at  the  bottom  of  the  file. 

288.  Communication    Between    Interested    Carrier    and 
Arbitrators    Prohibited.     No   direct    communication,    oral, 
written  or  printed,  shall  be  allowed  between  members  in- 


242  R.A.O.  A.  1921  SYNOPSIS— PASSENGER 

terested  in  an  arbitration  before,  during,  or  after  such  arbi- 
tration, and  any  member  of  the  Interline  Passenger  Ac- 
counting Arbitration  Committee  in  connection  with  such 
arbitration,  save  and  except  as  herein  made  and  provided. 
Any  necessary  communication  for  a  proper  purpose  shall 
be  made  through  the  Secretary,  and  when  he  is  ir  doubt  as 
to  the  propriety  thereof,  he  shall  refer  the  matter  to  the 
President  and  be  guided  by  his  decision. 

289.  Carrier   Refusing   to   Submit    Statement    Not   Re- 
leased.    In  the  event  of  any  carrier  refusing  to  present  a 
statement  of  its  case,  such  refusal  must  be  made  in  writing 
over  the  personal  signature  of  the  officer  directly  in  charge 
of  the  interested  department.     Such  refusal  to  present  its 
statement  or  argument  shall  not  release  any  carrier  from 
its  liability  under  the  decision  of  a  majority  of  the  Arbitra- 
tion Committee. 

290.  Preferred  Attention   Required.     When  papers  are 
submitted  as  provided  herein,  they  shall  receive  preferred 
attention  by  each  carrier,  fifteen 'days  being  allowed  each 
carrier  in  which  to  prepare  brief  and  forward  its  argument 
and  papers. 

291.  Papers   Returned   to   Carrier   Requesting  Arbitra- 
tion.    When  all  carriers  interested  have  stated  their  case 
or  refused  to  do  so,  the  papers  shall  be  returned  by  the  last 
carrier  to  the  carrier  requesting  arbitration,  which  carrier 
shall  then  forward  the  papers  at  once  to  the  Secretary,  first 
ascertaining  that  all  rule  requirements  have  been  complied 
with   and   that  the   papers   are   in   as   neat   a   condition   as 
possible. 

292.  Method    of    Forwarding    Papers.     All    arbitration 
papers   shall    be   forwarded    by   express,    registered    postal 
mail,  or  registered  railroad  mail.     The  carrier  forwarding 
the  papers  shall  prepay  all  necessary  charges. 

293.  Arbitration  Fee.     A  fee  of  $10.00  shall  be  charged 
for  each  arbitration,  such  fee  to  be  advanced  by  the  carrier 
asking  arbitration,  and  must  accompany  papers  to  the  Sec- 
retary of  the  Association. 

294.  Arbitration  Fund,  How  Disposed  Of.     All  fees  re- 


PASSENGER— MANDATORY  243 

ceived  for  arbitrating  claims  shall  be  kept  by  the  Secretary 
of  the  Association  in  a  separate  fund.  $1.00  of  the  fee  for 
each  arbitration  shall  be  credited  to  the  general  fund  of  the 
Association,  and  $3.00  for  each  arbitration  participated  in 
by  them  shall  be  paid  to  each  member  of  the  Arbitration 
Committee. 

295.  Procedure  of  Committee,  Etc.     When  the  forego- 
ing requirements  have  been  complied  with  (as  to  which  the 
Secretary  of  the  Association  shall  be  the  judge),  the  Secre- 
tary shall  attach  his  acknowledgment  of  the  arbitration  fee 
and  forward  the  papers  to  a  member  of  the  Interline  Pas- 
senger Accounting  Arbitration  Committee,  not  the  chair- 
man, who  shall  render  his  award  in  the  case,  and  forward 
the  papers  with  his  award  to  the  other  member  of  the  Arbi- 
tration Committee,  not  the  chairman,  who  shall  render  his 
award  and  forward  his  award  and  all  papers  to  the  chair- 
man.   The  chairman  shall  render  his  award  and  forward 
the  award  of  the  Arbitration  Committee,  together  with  all 
papers  to  the  Secretary,  who  shall  return  all  the  papers 
together    with    the    award    rendered    by    the     Arbitra- 
tion Committee  to  the  carrier  from  whom  he  received  them 
originally.     Each  member  of  the  Arbitration   Committee 
shall  send  to  the  Secretary  a  carbon  of  his  letter  of  trans- 
mittal  to  the  next  member  of  the  committee.     The  Secre- 
tary shall  notify  each  carrier  interested  the  result  of  the  de- 
cision of  the   Interline   Passenger  Accounting  Arbitration 
Committee. 

296.  Arbitration  Fee,  How  Apportioned.     The  charge 
for  arbitration   shall  be  borne   by   the   carrier  or  carriers 
against  which  the  decision  is  given  and  shall  be  apportioned 
by  the  Interline  Passenger  Accounting  Arbitration  Com- 
mittee at  the  time  decision  is  rendered. 

Note. — The  R.  A.  O  A.  Standard  Passenger  Forms  prescribed  above 
are  shown  on  pages  279  to  308  of  this  book. 


The  membership  list  of  the  R.  A.  O.  A.  comprises  almost 
everybody   that's   anybody   in   the   railway   accounting   world. 


244 


PASSENGER— RECOMMENDATORY 


DEFINITION  OF  TERMS 

297.  Description     of    Traffic.     Local — Traffic     moving 
over  the  line  of  one  carrier  only. 

Interline — Traffic  moving  over  the  lines  of  two  or  more 
carriers. 

SETTLEMENT  FOR  INTERLINE  PASSENGER 
REVENUE 

298.  Forms.     The  following  R.  A.  O.  A.  Standard  forms 
are  used : 

1.  Report  of  Interline   Passenger  Traffic — Ticket 
Sales. 

2.  Report  of  Interline  Passenger  Traffic — Excess 
Baggage  Collections. 

3.  Claim  for  Correct  Proportions. 

4.  Tracer     for    Unreported     Interline     Passenger 
Traffic  Items. 

5.  (Abolished.) 

6.  Report  of   Interline   Passenger   Traffic — State- 
ment of  Corrections. 

7.  Statement  of  Interchangeable  Mileage  or  Scrip. 

8.  Advice  of  C.  O.  D.  Baggage  Forwarded. 

9.  Report  of  Interline  Passenger  Traffic — Tickets 
Exchanged   for  Orders  or  Tickets   of  other   Carriers' 
Issue. 

10.  (Abolished.) 

11.  Statement  of  Diverted  Tickets. 

12.  Report      of      Interline      Passenger      Traffic- 
Summary. 

13.  Agent's  Monthly  Report  of  Local  Ticket  Sales. 

14.  Agent's    Monthly    Report    of    Interline    Ticket 
Sales. 

15.  Agent's     Monthly     Report     of     Local     Excess 
Baggage  Collections. 

245 


246  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

16.  Agent's    Monthly    Report    of    Interline    Excess 
Baggage  Collections. 

17.  Waybill  for  Milk  and  Cream  Traffic— Collect. 
17-A.     Freight   Bill   for   Milk   and   Cream   Traffic- 
Collect. 

17-B.  Waybill  for  Milk  and  Cream  Traffic- 
Agent's  Copy — Collect. 

I7-C.  Waybill  for  Milk  and  Cream  Traffic- 
Auditor's  Advice — Collect. 

17-D.  Shipper's  Receipt  for  Milk  and  Cream  Traffic-— 
Collect. 

18.  Waybill  for  Milk  and  Cream  Traffic — Prepaid. 
18-A.     Delivery  Notice  for  Milk  and  Cream  Traffic — 

Prepaid. 

18-B.  Waybill  for  Milk  and  Cream  Traffic- 
Agent's  Copy^-Prepaid. 

18-C.  Waybill  for  Milk  and  Cream  Traffic- 
Auditor's  Advice — Prepaid. 

18-D.  Shipper's  Receipt  for  Milk  and  Cream 
Traffic—Prepaid. 

19.  Agent's  Abstract  of  Milk  and  Cream  Shipments 
and  Empty  Cans  Forwarded. 

20.  Agent's  Abstract  of  Milk  and  Cream  Shipments 
Received. 

299.  Date  on  Which  Reports  Should  be  Sent.     Reports 
of  interline  tickets  and  excess  baggage  collections  to  for- 
eign carriers  should  be  mailed  not  later  than  the  last  day  of 
the  succeeding  month. 

300.  Settlements.     Settlements    should    be    made    upon 
monthly  balances,  which  should  be  subject  to  sight  draft. 

301.  Method    of    Reporting-General.     Separate    reports 
should  be  rendered  for  ticket  sales,  tickets  issued  on  Gov- 
ernment   transportation    requests,    tickets    exchanged    for 
tickets  of  other  companies'  issue,  corrections,  excess  bag- 
gage collections,  and  totals  thereof  should  be  recapitulated 
on  R.  A.  O.  A.  Standard  Form  No.  12. 

302.  In  reporting  interline  tickets  composed  of  exten- 
sion forms,  the  issuing  carrier  should  give  the  forms  and 
numbers  of  extension  tickets  to  all  carriers  interested,  as 


PASSENGER— RECOMMEND  A  TOR  Y  247 

well  as  the  through  fare  and  other  particulars  provided  for 
in  the  R.  A.  O.  A.  standard  forms.  The  forms  comprising 
the  through  ticket  should  be  shown  on  separate  lines  in 
route  order. 

303.  When  reporting  interline  tickets  of  the  same  form 
to  different  destinations,  the  numbers  to  each  destination 
should  be  shown. 

304.  When  reporting  interline  tickets  of  the  same  form 
to  same  printed  destination  the  opening  and  closing  num- 
bers should  be  shown  and  the  total  number  should  be  ac- 
counted for  either  by  report  of  revenue  or   showing  the 
numbers  of  void  tickets  or  other  information  to  enable  com- 
plete accounting  for  the  number  of  tickets  indicated  by  the 
opening  and  closing  numbers. 

305.  In  the  re-division  of  revenue  on  an  interline  ticket, 
used   short   of   destination,   the   unused   portion   being   re- 
deemed, interested  carriers  should  be  allowed  by  readjust- 
ment their  correct  proportions  of  the  fare  covering  the  trip 
for  which  the  ticket  was  actually  used. 

306.  When  it  develops  that  a  ticket  has  been  used  short 
of  destination  and  no  claim  filed  for  refund  of  unused  por- 
tion, the  report  of  ticket  to  all  carriers  interested,  be  made 
and  allowed 'to  stand,  pending  claim  by  purchaser  of  the 
ticket. 

EXCHANGE  ORDERS 

307.  The  use  of  exchange  orders  should  be  restricted  to 
actual  and  unavoidable  necessity. 

308.  Ticket  and  Baggage  Checks  issued  in  exchange  for 
scrip,  should  be  taken  into  Agency  accounts  at  tariff  fare 
or  rate  and  so  reported  to  accounting  department. 

309.  The  name  or  initials  of  issuing  carrier  should  be 
printed  on  strip  portion  of  scrip  or  mileage  furnished  to 
Show  Companies. 

TICKETS    ISSUED    ON    GOVERNMENT 
TRANSPORTATION  REQUESTS 

310.  Tickets  issued  on  Government  Transportation  Re- 
quests should  be  reported  to  interested  carriers  with  rev- 


248  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

enue  in  the  current  month,  such  items  to  be  transcribed  on 
separate  sheet  marked  "Government,"  the  total  to  be  in- 
cluded in  regular  report. 

311.  When  bills,  as  rendered  by  carrier  honoring  trans- 
portation requests,  are  reduced  by  the   Government,  any 
necessary  adjustment  with  interested  carriers  will  be  made 
through  subsequent  interline  reports,  it  being  understood 
that  the  honoring  carrier  will  act  for  the  interested  carriers 
in  respect  to  items  in  dispute.    The  acceptance  of  amounts 
allowed  by  the  Government  should  not  debar  any  interested 
carrier   from    taking  up    the   disputed   items   through    the 
honoring  carrier  and  requiring  subsequent  settlement  there- 
for.   Items  which  are  liable  to  be  disputed  by  the  Govern- 
ment, should  be  stated  in  separate  bills,  in  order  not  to  de- 
lay payment  of  accounts  which  will  not  be  questioned. 

312.  Facing  Tickets   Issued   on   Government   Account. 
Tickets  issued  on  account  of  the  U.  S.  Government  should 
be  faced  with  the  words  "U.  S.  Gov't,"  and  tickets  issued 
on  account  of  an  individual  State  should  be  faced  with  the 

name  of  the  state  concerned — e.  g.,  "State  of " 

(Ga.-Georgia). 

BAGGAGE  COLLECTIONS— METHOD  OF 
REPORTING 

313.  The  issuing  carrier  shall  indicate  on  Report  of  In- 
terline   Passenger    Traffic — Excess    Baggage    Collections 
(R.  A.  O.  A.  Standard  Form  No.  2),  such  items  as  baby 
cabs,  dogs,  bicycles,  etc.,  in  order  that  these  may  be  dis- 
tinguished from  the  other  collections. 

314.  C.  O.  D.  Baggage  Collections.     The  agent  of  the 
forwarding    carrier    should    report    to    his    Auditor,    in   the 
usual  manner,  the  checking  of  excess  baggage,  stating  that 
a  C.  O.  D.  check  has  been  attached  for  the  collection  of 
the  charges  at  destination. 

315.  C.  O.  D.  Collections  on  Baggage  Forwarded.     C. 
O.  D.  checks  should  be  used  only  on  baggage  under  check, 
that  is  ordered   forwarded,  or  when   checked   through   by 
transfer  companies,  as  in  such  cases  there  does  not  seem  to 


PASSENGER— RECOMMENDATORY  249 

be  any  other  method  of  providing  for  collection  of  excess 
due.  C.  O.  D.  excess  checks  should  show  full  information 
as  to  number  of  passengers,  gross  weight,  excess  weight, 
rate  per  cwt.,  and  total  excess  charges. 

316.  Classification  of  C.  O.  D.  Collections  on  Baggage. 
C.  O.  D.  Collections  on  baggage  should  be  divided  into 
three  classes — viz. : 

(a)  Legitimate    excess   baggage    charges    accruing 
from  starting  point  to  destination,  which  are  to  be  col- 
lected at  destination  on  account  of  inability  to  exact 
the  customary  prepayment. 

(b)  Legitimate  transportation  charges  which  may 
have  been  accrued  to  point  of  reshipment,  or  storage 
charges  on  the  baggage. 

(c)  All  other  charges  which  are  advanced  by  for- 
warding agents  and  for  which  baggage  is  held  at  desti- 
nation for  security. 

317.  Charges  That  May  be  Advanced  by  the  Forward- 
ing Carrier.  Charges  which  have  accrued  to  point  of  re- 
shipment,  or  storage  charges  on  the  baggage,  may  be  ad- 
vanced by  the  forwarding  carrier  and  included  in  the 
amount  of  C.  O.  D.  Such  advances  should  be  permitted 
only  by  special  instructions  from  the  general  baggage  agent 
and  may  be  deducted  from  the  agent's  report  of  collections. 

318.  A  standard  form  of  C.  O.  D.  baggage  check,  agreed 
upon  with  the  American  Association  of  General  Baggage 
Agents  is  recommended. 

319.  When  baggage  is  forwarded  under  a  C.  O.  D.  check 
to  a  point  on  the  line  of  another  carrier,  the  accounting  de- 
partment of  the  forwarding  carrier  should  notify  the  ac- 
counting department  of  the  terminal  carrier  on  R.  A.  O.  A. 
Standard  Form  No.  8,  giving  the  number  of  the  check,  sta- 
tions from  and  to,  date  of  issue,  and  total  charges. 

In  exceptional  cases  where  the  circumstances  warrant, 
the  detail  of  the  charges  and  the  route  of  the  shipment  may 
also  be  shown  in  manner  prescribed. 

320.  Responsibility  for  Correctness  of  C.  O.  D.  Charges. 
In  case  an  error  is  made  in  the  charges  on  C.  O.  D.  baggage. 


250  A'.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

the  forwarding  carrier  should  be  held  responsible  for  the 
correctness  of  the  rate  and  the  extensions,  but  baggage  re- 
ceived under  C.  O.  D.  check  should  be  weighed  by  the 
agent  of  the  terminal  carrier,  and  if  underweighed  by  the 
forwarding  carrier,  the  terminal  carrier  should  make  the 
necessary  additional  collections. 

321.  The  amount  of  an  uncollectible  undercharge,  due 
to  error  in  rate  or  extension  for  which  originating  carrier 

(is  responsible,  should  be  deducted  from  the  proportion  re- 
ported to  the  originating  carrier. 

When  transportation  charges  on  C.  O.  D.  baggage  are 
uncollectible,  the  interested  carriers  should  authorize  the 
terminal  carrier  to  render  non-revenue  report  of  C.  O.  D. 
baggage  check. 

TRACING  FOR  UNREPORTED  TICKETS  AND 
BAGGAGE  COLLECTIONS 

322.  Tracers  for  unreported  tickets  and  baggage  items 
should  be  carefully  reviewed  by  competent  clerks  before 
forwarding.     Separate  tracers  should  be  rendered  for 

1.  Tickets  that  are  not  found  reported. 

2.  Tickets  reported  "Exchanged — Revenue  later." 

3.  Excess  baggage  checks. 

4.  Each  C.  O.  D.  baggage  check. 

323.  It    is    desirable    to    withhold    tracers    for    tickets 
stamped  for  the  last  day  of  the  month,  where  the  numbers 
indicate  that  the  sales  are  running  consecutively,  and  in  all 
probability    tickets    will    be    reported    in    the    succeeding 
month. 

324.  Tracers  for  unreported   tickets  and   claims  on  ac- 
count of  erroneous  proportions  should  be  answered  at  the 
earliest  possible  date. 

Tracers  for  answers  to  claims  for  unreported  tickets 
should  not  be  sent  until  a  period  of  sixty  days  has  elapsed 
after  rendering  the  original  tracer.  Tracers  for  ans\vers 
to  claims  for  erroneous  proportions  should  not  be  sent 
until  a  period  of  ninety  days  has  elapsed  after  render- 
ing the  original  claim.  Tracers  for  replies  should  be  ex- 


PASSENGER— RECOMMENDATORY  251 

plicit,  showing  claim  or  tracer  number,  date  rendered,  and 
the  month's  business  to  which  they  pertain. 

325.  Where  the  fare  to  the  gateway  has  been  changed 
and  the  through  fare  has  not  been  changed  and  there  is  a 
question  as  to  whether  the  new  or  old  fare  to  the  gateway 
should  be  used  as  a  prorating  factor,  the  passenger  traffic 
officials  of  the  interested  carriers  should  decide  whether  or 
not  the  basis  agreed  upon  should  be  made  retroactive. 

326.  Division  of  Revenue  on  Tickets  Validated  Short  of 
Destination.     In    the    division    of    revenue    on    round-trip 
tickets  validated  short  of  destination,  each  case  should  be 
decided  on  its  merits,  by  the  passenger  traffic  departments 
of  the  carriers  interested  and  settlement  made  accordingly. 

SETTLEMENT  FOR  OMNIBUS  AND  BAGGAGE 
TRANSFERS 

327.  The  value  of  omnibus  transfer  coupons  at  line  junc- 
tion points,  in  the  absence  of  any  agreement  to  the  con- 
trary, should  be  considered  as  an  arbitrary  in  the  division 
of   the   interline   fare   and    settlements   therefor   should    be 
placed,  as  far  as  possible,  on  the  same  basis  as  the  settle- 
ments between  railroads,  and  to  effect  that  result,  each  car- 
rier should  make  its  own  settlement  for  the  transfer  cou- 
pons of  its  owrn  issue. 

328.  In  respect  to  interline  transfer  coupons  at  points 
beyond  the  line  of  tjie  issuing  carrier,  the  delivering  carrier 
should  redeem  such  coupons,  receiving  in  the  division  of 
the  interline  fare  the  proper  arbitrary  to  cover  such   re- 
demption. 

INTERLINE  PASSAGE  TICKET 

329.  Final    Destination    on  Each    Coupon.     The    final 
destination  should  be  indicated  on  each  coupon  of  all  inter- 
line tickets  issued  and  each  coupon  should  also  show  the 
full  route  traveled  by  passenger. 

330.  Prominence  Should  be  Given  to  Name  of  Carrier 
Over   Which   Coupon   Reads.     The   name   of  carrier   over 
which  the  coupon  of  an  interline  ticket  is  valid  should  be 
printed  in  bold  type  at  the  top  of  coupon,  to  attract  the 


252  k.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

first  attention  of  the  conductor  or  gateman  to  whom  the 
ticket  is  presented.  The  name  of  the  issuing  carrier  should 
be  printed  at  the  bottom  of  the  coupon. 

331.  Uniform  Interline  Ticket.     The  Association  urges 
upon  all  carriers  the  adoption  of  a  uniform  interline  ticket, 
in  order  that  there  may  be  a  uniform  place  on  all  tickets  for 
the  punching  of  y2t  2nd  class  and  B  C,  thereby  facilitating 
the  work  of  selling  agents,  conductors  and  of  the  account- 
ing department. 

PREPAID  TICKET  ORDERS 

332.  Limitations.     The    use    of    prepaid    ticket    orders 
should    be    restricted    to    cases    of    actual    and    unavoidable 
necessity. 

333.  Standard  Prepaid  Ticket  Order.     A  uniform  pre- 
paid order  for  handling  interline  prepaid  ticket  business  is 
practical  and  desirable,  and  the  form  submitted  by  the  Joint 
Committee  of  this  Association  and  the  American  Associa- 
tion of  Passenger  Traffic  Officers  is  recommended  (R.  A. 
O.  A.  Standard  Form  No.  21,  Parts  1,  2,  3  and  4).     Prepaid 
orders  should  be  issued  at  the  time  deposit  is  accepted,  and 
an  advice  notice  should  be  sent  to  the  Passenger  Traffic  De- 
partment of  the  carrier  on  which  the  order  is  drawn. 

334.  Cash  Delivered  on  Prepaid  Orders.     The  practice 
of  issuing  orders  for  the  delivery  of  cash  in  addition  to 
tickets  should  be  discontinued,  and  the-  purchaser  request- 
ing the  transmission  of  cash  should  be  directed  to  the  usual 
channels  for  the  transaction  of  such  business,  such  as  the 
postoffice,  express  companies,  banking  institutions,  etc.    If, 
however,  order  calls  for  delivery  of  cash,  the  amount  of 
cash  should  be  shown  on  the  order  separate  from  value 
of  ticket. 

335.  Ticket  Deliveries  on  Telegraphic  Requests.     Inter- 
line Ticket  Deliveries  on  Telegraphic  requests  should  be 
handled  through  the  General  Passenger  Agents  of  inter- 
ested carriers. 

336.  Collection  of  Proper  Charges.     As  a  general  propo- 
sition the  honoring  agent  should  be  held  responsible  for 


PASSENGER— RECOMMENDATORY  253 

the  collection  of  proper  charges  on  tickets  furnished  in  con- 
nection with  prepaid  orders,  and  if  it  is  evidenced  from  the 
prepaid  order  that  sufficient  funds  have  not  been  deposited, 
the  honoring  agent  should  collect  the  additional  amount. 
Where  ticket  deliveries  are  covered  by  telegraphic  re- 
quests, same  should  be  made  to  show  the  amount  on  de- 
posit, instructing  the  agent  to  collect  the  difference,  if  any, 
when  furnishing  the  ticket. 

GOVERNMENT  TRANSPORTATION 

337.  Publication  of  a  Tariff  of  Net  Cash  Fares.     The 

Association  urges  the  publication,  by  joint  action,  of  the 
various  traffic  committees  and  associations  with  the 
Quartermaster  General's  Department,  of  a  tariff  of  net 
cash  passenger  fares,  and  divisions  of  same,  covering  the 
principal  points  between  which  Government  business 
ordinarily  moves. 

338.  Through  Transportation  Requests  Except  Where 
Bond-aided.  Carriers  are  Concerned.     In  accordance  with 
the   decision  of   the   Comptroller   of    the   Treasury,    dated 
December  20,  1901,  to  the  effect  that 

"If  the  Government  desires  to  secure  the  advantages 
of  through  rates,  it  should  provide  therefor  by  the  is- 
suance of  through  transportation  requests." 
Carriers  should  refuse  to  accept  settlement  by  the  Quar- 
termaster's Department  involving  payment  on  the  pro- 
portion of  through  fares  applying  from  point  of  origin 
to  final  destination,  where  more  than  one  transportation 
request  was  issued  to  cover  the  service,  and  in  all  cases 
insist  upon  reference  of  the  accounts  concerned  to  the  Ac- 
counting Officer  of  the  Treasury  Department,  for  audit  and 
settlement  conformable  with  the  Comptroller's  ruling — 
i.  e.,  on  the  basis  of  the  regularly  established  local  fares 
applying  between  the  points  specified  on  each  transporta- 
tion request. 

339.  Accounts  to  be  Rendered  on  Government  Blanks. 
Blanks  for  rendering  accounts  against  the  Government  may 
be  obtained   by   application   to   the   Government   Printing 
Office,  and  carriers  should  use  Government  blanks. 


-;54  k.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

340.  Attendants      Accompanying      Government      Ship- 
ments.    Where,  under  the  provisions  of  the  freight  tariff, 
additional  charges  are  assessed  for  attendants  accompany- 
ing U.  S.  Government  freight  shipments,  the  issuance  of 
passage  tickets  should  be  dispensed  with  in  all  instances 
and  the  transportation  of  such  attendants  should  be  covered 
by  endorsement  on  the  government  bill  of  lading  and  on 
the  original  freight  waybill.     The  terminal  carrier  should 
include  the  value  of  such  transportation  in  bill  against  the 
government  together  with  the  freight  charges  covering  the 
shipment,  transfer  the  amount  of  the  attendant's   fare  to 
passenger  account  to  enable  the  passenger  auditor  to  re- 
port   out    proportions    to    interested    carriers    on    interline 
movements    through    the    medium    of    interline    passenger 
traffic  report  in  the  current  month  whenever  possible. 

CORPSE— TRANSPORTATION  OF 

341.  The  Railway  Accounting  Officers  Association  con- 
curs in  the  plan  adopted  by  the  Traffic  Officers  which  pro- 
vides for  the  use  of  a  passage  ticket  for  the  transportation 
of  a  corpse,  such  ticket  to  be  exchanged  for  a  regular  ex- 
cess baggage  check,  endorsed  "corpse,"  or  a  corpse  check, 
at  the  point  of  shipment. 

Checks  so  exchanged  should  be  reported  to  interested 
carriers  without  value,  as  "Exchange — Coupon  Enclosed," 
showing  on  interline  excess  baggage  report  description  of 
ticket  lifted,  forwarding  coupon  with  report. 

PASSENGER  TRAFFIC  STATISTICS 

342.  Computing  Average   Revenue  per  Passenger.     In 

computing  the  average  revenue  per  passenger  and  per  pas- 
senger mile,  only  such  revenue  should  be  applied  as  has 
been  credited  to  Account  102. 

343.  In  compiling  passenger  and  passenger-mile  statis- 
tics covering  business  at  other  than  regular  fares,  each  extra 
fare  for  drawing-room  or  stateroom  occupancy,  and  each 
clergy   fare,   half-fare,    or    other   reduced   fare,    should    be 
considered    as    representing    one    passenger    carried    full 
distance. 


PASSENGER— RECOMMENDATORY  255 

COMPILATION  OF  PASSENGER  TRAIN  EARNINGS 

The  following  are  the  methods  (according  to  available 
information)  used  by  the  limited  number  of  carriers  that 
compile  train  earnings: 

344.  Compiling  the.  number  of  passengers  carried   one 
mile  collectively  by  classes  or  otherwise,  for  each  trip,  and 
applying  thereto  the  appropriate  average  revenue  per  pas- 
senger per  mile  as  derived  from  passenger  traffic  for  the 
corresponding  month  of  the  previous  year  or  as  obtained 
from  other  sources  based  on  experience. 

345.  Computing  the  daily  train  earnings  for  the  various 
classes  of  tickets  by  applying  the  tariff  fares  to   the  col- 
lections assorted  in  station  order,  from  and  to,  by  conduc- 
tors, with  certain  deductions  from  the  home  and  foreign 
interline  revenue  so  derived  in  order  to  bring  the  figures 
more  closely  to  the  net  proportions  received  on  this  class 
of  traffic. 

In  some  instances  it  was  found  that  the  information  as 
above,  under  both  methods,  was  compiled  from  detailed 
reports  rendered  by  conductors  to  show  the  stations,  from 
and  to,  which  transportation  was  honored. 

Calculating  machines  are  used  to  good  advantage  in  com- 
piling train  earnings. 

346.  In  addition  to  the  foregoing,  some  carriers  arrive 
at  the   approximate   train   earnings,   satisfactory   for   their 
purposes,  by   simply   counting  the   number   of   passengers 
handled  on  a  given  train  and  applying  thereto  an  arbitrary 
average  fare  per  passenger  based  on  experience. 

INTERLINE  TARIFFS 

347.  Fares  to  Take  Effect  Only  on  First  Day  of  a  Calen- 
dar Month.     The  various  passenger  traffic  associations  are 
requested  (except  in  the  case  of  special  fare  sheets  or  tariffs 
issued  to  cover  conventions,  excursions,  etc.)   to  make  all 
interline  tariffs  effective  only  on  the  first  day  of  a  calen- 
dar month,  where  practicable. 

348.  Arrangement  of  Stations.     Interline  tariffs  should 


256 


R.  A.  O.  A.  1921  SYNOPSIS—  PASSENGER 


be  arranged  to  show  the  fares  to  all  stations  in  alphabeti- 
cal order,  and  by  states. 

TICKET  STAMPS 

349.  Standard  Size  and  Arrangement  of  Impressions. 
Dating  stamps  should  be  uniform,  the  border  impression 
of  die  to  be  rectangular  or  oval,  size  1^4  by  ll/s  inches,  so 
as  to  permit  the  use  of  plain  type  in  die  and  dates.  The 
name  of  the  company  should  appear  at  the  top,  the  name  of 
the  station  at  the  bottom,  and  the  date  in  the  center. 

Sample  impressions  : 


NORTH  &  SOUTH  R.R. 


(Name  of  Station) 


When  a  ticket  is  sold  on  one  date  for  use  on  some  subse- 
quent date,  both  the  date  of  sale  and  the  date  on  which  it 
is  good  for  passage  should  be  clearly  indicated  on  the  con- 
tract and  each  coupon  of  the  ticket. 

INTERLINE  TICKETS  DIVERTED  OR 
EXCHANGED  EN  ROUTE 

350.  All  exchanges  to  be  made  with  the  approval  of  the 
Passenger  Traffic  Department,  either  under  specific  or  gen- 
eral authority,  lifted  tickets  to  be  sent  by  the  agent  to  the 
auditor's  office  promptly  with  any  specific  authority  that 
might  have  been  issued.  All  correspondence  relating  to 
the  diversion  of  revenue  or  other  adjustments  to  be  con- 
ducted between  the  accounting  officers  of  the  interested 
carriers,  who  should  keep  their  respective  traffic  officials 
informed  of  such  transactions  to  the  extent  of  their  indi- 
vidual requirements.  The  full  particulars  including  the 
reasons  for  the  exchange  should  be  set  forth  in  all  com- 
munications, copies  to  be  sent  to  all  concerned,  the  ex- 


PASSENGER— RECOMMEND  A  TOR  Y  257 

changing  carrier  to  be  held  responsible  for  the  legality  of 
the  exchange  and  need  not  enclose  copy  of  doctor's  certifi- 
cate where  exchange  was  made  on  account  of  illness. 

351.  Tickets  exchanged  account  illness,  insufficient  cou- 
pons, errors  in  limits,  etc.,  should  be  reported  to  interested 
carriers  without  revenue  and  description  of  lifted   tickets 
should  accompany  the  report. 

352.  Carriers    may,    if    considered    preferable,    forward 
coupons  in  advance  with  letter  advising  as  to  the  exchange, 
a  copy  of  the  letter  being  furnished  the  originating  carrier. 

353.  When  exchange  is  made  account  insufficient  cou- 
pons the  coupon  covering  two  or  more  lines  should  be  re- 
tained by  exchanging  carrier. 

354.  Where     tickets     with     insufficient     coupons     are 
honored  without  exchange,  the  terminal  carrier  should  ad- 
dress a  letter  to  the  issuing  carrier  requesting  that  revenue 
be  reported  the  same  as  though  proper  coupons  had  been 
provided,  sending  a  copy  to  all  interested  carriers. 

355.  Exchanges  via  Different  Routes.     Account  missing 
connections,    through    car    service,    etc.     Send    the    lifted 
coupons  to  the  issuing  carrier  with  request  that  they  report 
all  revenue  thereon,  beyond  the  point  of  exchange,  to  the 
exchanging  carrier  \vith  the  understanding  that  where  the 
exchanging  carrier  cannot  make  a  proper  division  of  rev- 
enue that  the  selling  carrier  will,  upon  special  request  in 
individual    cases,    furnish    such    sub-division    beyond    the 
point  of  exchange. 

356.  Tickets  diverted  without  exchange  will  be  handled 
in  the  same  general  manner  as  outlined  in  the  foregoing. 

357.  The  initial  carrier  will,  in  each  case  where  revenue 
has  been  reported  out  to  interested  carriers,  forward  the 
lifted  coupons  to  sustain  deductions. 

358.  The  exchanging  carrier  should  include  in  regular 
report  on  R.  A.  O.  A.  Standard  Form  No.  9  to  each  inter- 
ested carrier,  its  proportion  accruing  beyond  the  point  of 
exchange,  showing  also  name  of  issuing  carrier,  point  of 
origin,  full  description  of  the  ticket  lifted,  and  the  through 
fare,  for  month  in  which  revenue  is  received  from  initial 
carrier. 


258  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

359.  Optional   Route  Exchanges.     Adjustment  of  rev- 
enue to  be  made  between  the  carriers  interested  in  the 
optional  route  arrangement,  with  the  understanding  that 
if  separate  coupons  are  provided  for  the  optional  route,  only 
such  portion  of  the  ticket  will  be  exchanged.    In  event  that 
coupons  beyond  the  optional  route  are  lifted  and  exchanged 
through  error  or  otherwise,  same  will  be  sent  to  the  carriers 
over  which  they  read  with  request  to  look  to  the  issuing 
carrier  for  revenue  report  and  accept  free  report  of  the 
ticket  issued  in  exchange.     If  the  exchange  is  made  over 
two  or  more  lines  within  the  optional  route  arrangement, 
the  exchanging  carrier  will  request  the  line  or  lines  over 
which   the   ticket   originally   read    to   report   the   revenue 
accruing  between  the  points  of  exchange  within  the  op- 
tional route  arrangement  and  in  turn  reapportion  the  rev- 
enue to  carriers  interested  on  the  ticket  issued  in  exchange. 
The  adjustment  of  revenue  on  account  of  tickets  diverted 
without  exchange  will  also  be  made  between  the  interested 
carriers. 

ACCOUNTING  PROCEDURE  FOR  SURCHARGE  ON 
PULLMAN  FARES 

360.  The  Committee  on  Passenger  Accounts  of  the  Rail- 
way  Accounting   Officers   Association   held   a   conference 
with  the  accounting  representatives  of  the  Pullman  Com- 
pany, at  Chicago,  111.,  August  18-19,  1920,  and  made  the  fol- 
lowing arrangements  for  reporting  to  rail  carriers  by  the 
Pullman  Company  of  surcharge  collections  made  on  and 
after  August  26,  1920. 

361.  The  Pullman  Company  will  report  monthly  to  each 
individual  rail  line  its  proportion  of  surcharge  collections 
on  a  mileage  pro-rate  based  on  the  actual  mileage  traveled 
by  Pullman  passengers,  this  allocation  to  be  made  from 
trip  reports  (diagrams)  received  from  Pullman  conductors 
covering  tickets  lifted  and  cash  collections. 

362.  The  report  will  be  rendered  by  the  Pullman  Com- 
pany and  forwarded  to  rail  carriers  within  sixty  days  after 
close  of  month;  for  example,  report  of  September,   1920, 
will  be  forwarded  prior  to  December  1,  1920. 


PASSENGER— RECOMMENDATORY  259 

363.  The  report  will  show  the  rail  carriers  proportion  of 
all  surcharge  collections,  by  trains,  for  each  Pullman  line 
operating  over  the  line  of  the  rail  carrier.    For  example : 

NORTH  AND  SOUTH  RAILROAD 

No.  and  Name  of  Pullman  Line.                         Train  Nos.  Amount 

1234  Chicago  &  Jacksonville                                         3  $  870.47 

4  885.15 

5678  Chicago  &  Atlanta                                             17  820.20 

20  830  00 

6789  Chicago  &  Louisville                                          25  1,322.65 

32  696.15 

Surcharge  collections  from  movements  of  extra  cars  in 
regular  Pullman  lines,  will  be  included  in  monthly  report 
to  the  specific  line.  Surcharge  collections  from  Pullman 
cars  in  special  train  movements,  will  be  shown  as  separate 
items  in  the  monthly  report. 

364.  The  Pullman  Company  will  render,  for  statistical 
purposes,  a  separate  report  to  each  rail  carrier,  showing 
the  intrastate  surcharge  collections  separately  by  states  and 
by  Pullman  car  lines ;  the  carriers  to  make  such  distribution 
by  states,  etc.,  of  the  interstate  revenue  surcharge  collec- 
tions as  may  be  necessary  to  meet  their  requirements. 

365.  Settlement  for  each  month's  account  will  be  made 
at  the  time  the  monthly  reports  are  rendered. 

366.  Unless  otherwise  advised,  the  Pullman  Company 
will  render  their  reports  to  the  carrier's  officer  shown  in 
the  Official  Guide  as  receiving  interline  ticket  reports. 

367.  The  accumulation  of  unrefunded  and  undistributed 
surcharge  collections  (on  Pullman  tickets  which  were  sold 
but  not  honored  or  redeemed)   will,  at  the  close  of  each 
year's  business,  be  apportioned  to  all  rail  carriers  prorata 
on  the  basis  of  surcharge  collections  reported  during  the 
same  year. 

PROCURING  SURCHARGE  REVENUE  FOR 

ESTIMATED  EARNINGS  AND 

MONTHLY  STATISTICS 

368.  The  Pullman  Company  is  in  a  position  to  furnish 
the  amount  of  their  sleeping  and  parlor  car  earnings  by 
roads  for  previous  years,  which  would  afford  a  fair  basis 


260  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

for  estimating  the  current  surcharge  collections.  Aside 
from  this,  some  of  the  carriers  are  resorting  to  the  plan  of 
setting  up  their  surcharge  collections  daily  on  an  estimated 
basis  by  arbitrarily  establishing  a  fixed  number  of  passen- 
gers carried  in  sleeping  and  parlor  cars  for  each  car  oper- 
ated on  the  various  Pullman  car  lines  on  their  road  and  ex- 
tending the  total  of  such  passengers  by  trains  and  districts 
as  required  by  l-3c  per  mile,  which  is  about  equivalent  to 
the  amount  of  the  surcharge.  Other  carriers  require  their 
conductors  to  render  trip  reports  of  the  number  of  paying 
passengers  handled  in  sleeping  and  parlor  cars  from  which 
passengers  carried  one  mile  are  compiled  and  extended  at 
l-3c,  or  the  actual  rates  of  surcharge  are  applied  to  the  con- 
ductors' reports  which  show  the  points  between  which  pas- 
sengers are  transported. 

UNIFORM  METHOD  FOR  HANDLING  MILK 
TRAFFIC 

369.  The  following  systems  of  handling  milk  traffic  are 
in  general  use  among  carriers: 

The     Waybill     System     of     prepaid     and     collect 
shipments, 

Ticket  System  which  is  distinctly  prepaid,  and 
Combination  of  Tickets  and  Waybills. 

370.  The  Waybill  System.     Shipping  order  and  waybill 
to  be  issued  for  each  and  every  shipment,  also  acts  as  way- 
bill at  non-agency  stations.    This  is  in  the  nature  of  a  bill 
of  lading  and  is  made  out  in  part  by  shipper  and  completed 
by  train  baggageman  who  makes  out  a  daily  forwarded  re- 
port with  two  carbons,  one  of  which  is  a  waybill  and  goes 
to  receiving  agent  with  waybill  portion  of  shipping  order, 
one  portion  going  to  shipper  and  the  other  forwarded  to 
Auditor  of  Passenger  Accounts. 

371.  Agents  insert  numbers  on  the  above.     At  larger 
stations  shipping  order  is  used  and  agents  make  fanfold 
waybills  with  printed  numerals  which  act  as  waybills,  re- 
ceipt for   charges  paid,   agent's  record   and   audit  record. 
These  forms  are  used  both  on  collect  and  prepaid  shipments 
and  are  printed  so  as  to  handle  all  classes  of  milk  products. 


PASSENGER— RECOMMEND  A  TOR  Y  261 

Agents    make    both    received    and    forwarded    abstracts 
daily. 

372.  Four  part  waybills  made  in  three  forms,  viz.,  for 
collect  shipments,  for  prepaid  shipments,  and   train  bag- 
gagemen (which  are  so  marked  and  used  as  collect  only) 
are  used  entirely.    All  stations  are  furnished  with  both  pre- 
paid and  collect  forms.    The  waybills  are  made  in  carbon. 
Forwarding  agent  retains  one  part  for  his  record.     This 
part  also  acts  as  a  receipt  from  consignor.    Another  part  is 
given  to  shipper  and  acts  as  his  receipt  for  shipment,  and 
also  receipt  for  charges  if  prepaid.     Parts  one  and  two  are 
given  to  train  baggageman  who  signs  as  "O.  K."  and  de- 
livers both  parts  to  receiving  agent  who  secures  consignee's 
receipt  for  shipment  on  part  one.     Receiving  agent  signs 
part  two  and  delivers  to  consignee.     This  part  acts  as  re- 
ceipt for  charges,  if  any.     Part  two  must  be  returned  by 
consignee   to   agent   to   secure   free   return   of   empty   cans. 
Train  baggagemen  use  the  collect  waybills  for  shipments 
received  at  non-agency  stations,  and  forward  parts  three 
and    four   to   Auditor   of    Passenger   Accounts,    and    deliver 
parts  one  and  two  to  Receiving  Agent.    Train  Baggagemen 
also  use  these  waybills  for  any  over  or  astray  shipments. 
All  agents  make   both  received   and   forwarded   abstracts 
monthly.     Forwarding   agents   report   collect   waybills   as 
without  value.     Receiving  agents  also  report  all  prepaid 
waybills  received  as  without  value.     Total  of  abstracts  is 
added  to  local  ticket  report. 

373.  Ticket  System.     By  the  use  of  Ticket  System  there 
are  two  forms  used :     Card  tickets  which  are  identical  to 
the  card  tickets  used  for  transporting  passengers.      They 
are  printed  for  5-6-8-10  gallon  cans  or  cases,  usually  a  dif- 
ferent color  for  each  denomination  of  container.     Tickets 
are  sold  in  any  quantity  in  bulk  and  are  attached  to  each 
can  by  shipper  or  forwarding  agent.     Empty  cans  are  re- 
turned free  to  consignor  shown  either  by  brass  plate  or 
painted  on  can. 

374.  Tags  are  issued  as  tickets  and  sold  in  any  quantity 
in  bulk  and  attached  to  each  can  by  consignor  or  forward- 


262  /e.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

ing  agent.  Tags  are  made  in  three  parts,  part  one  for  audit 
office  advice,  part  two  to  carry  cans  to  destination,  and 
part  three  is  left  attached  to  can  for  consignee's  use  for  free 
return  of  empty  cans. 

375.  One  system  provides  for  collection  of  tickets  by 
train  baggageman  who  issues  waybill  to  each  destination. 
Receiving  agent  secures  receipt  and  reports  it  on  monthly 
abstract  to  Auditor  of  Passenger  Accounts.    Agent's  re- 
port is  used  as  check  on  train  baggageman  and  forwarding 
agent. 

376.  Another  plan  is  for  train  conductor  to  collect  and 
punch  tickets  and  forward  wth  train  collections. 

377.  All  business  handled  by  ticket  system  is  prepaid. 

378.  In  reporting  sales  of  milk  tickets,  separate  sheet  of 
Local  report  is  used,  or  a  separate  report  headed  "Milk  and 
Cream."    Tickets  are  listed  and  checked  the  same  as  local 
card  ticket  sales. 

379.  All  revenue  is  credited  to  account  No.  109.    Total 
sales  are  included  on  agent's  monthly  balance  sheet  as  sepa- 
rate item  headed  "Milk  and  Cream"  or  included  with  local 
ticket  sales,  or  as  separate  unit  of  trial  balance  to  Auditor 
of  Miscellaneous  Accounts. 

380.  Combination  of  Tickets  and  Waybills.     Where  a 
combination  of  Waybill  and  Ticket  System  is  used,  agents 
sell  tickets  for  prepaid  shipments,  and  waybill  made  in 
two  parts  is  used  for  collect  shipments  only.    Tickets  are 
collected  by  train  conductor  and  forwarded  to  Auditor  of 
Passenger  Accounts  with  train  collections. 

381.  The  waybill  is  checked  by  train  baggageman  who 
turns  over  to  train  conductor,  who  signs  and  forwards  to 
Auditor  Passenger  Accounts  with  train  collections. 

Receiving  agent  accounts  for  waybills  on  monthly  bal- 
ance sheet. 

382.  Uniform  Method  of  Handling  Milk  and   Cream. 
For  handling  by  Waybill  System,  the  Railway  Accounting 
Officers  Association  suggests  five-part  fanfold  waybill,  size 
5^2  x  8",  in  two  forms — 

R.  A.  O.  A.  Standard  Form  No.   17,  A,  B,  C,  D,  for 
Collect  Shipments  (White) 


PASSENGER— RECOMMENDATORY  263 

R.  A.  O.  A.  Standard  Form  No.  18,  A,  B,  C,  D,  for 

Prepaid  Shipments  (Yellow) 

and  printed  so  as  to  designate  sizes  of  cans,  etc.    The  five 
parts  to  be  used  as  follows : 

Part  1  (original)  to  accompany  shipment  and  act  as  re- 
ceipt from  consignee. 

Part  2  to  accompany  shipment  and  act  as  receipt  for  con- 
signee and  as  authority  for  free  return  of  empty  cans. 

Part  3  to  act  as  bill  of  lading,  with  standard  BL  rules 
printed  on  back,  and  record  of  shipment  to  be  retained  by 
forwarding  agent. 

Part  4  for  audit  office  advice  to  be  forwarded  daily  to 
Auditor  of  Passenger  Accounts  by  agent. 

Part  5  to  act  as  shipper's  receipt  both  for  commodity  and 
charges  paid,  if  prepaid. 

All  waybills  to  be  printed  in  numerical  order  and  fur- 
nished agents  by  general  passenger  office,  and  record  kept 
of  stock. 

Forwarding  agent  to  make  bills  with  carbon,  turning  over 
to  train  baggageman  parts  1  and  2  with  shipment.  Secure 
signature  of  shipper  on  part  3  and  retain  in  office  for  use  in 
making  up  daily  or  monthly  abstract  and  for  office  record. 
Part  4  to  be  forwarded  daily  to  Auditor  of  Passenger  Ac- 
counts. Give  part  5  to  shipper ;  if  charges  are  prepaid,  part 
5  must  bear  agent's  signature.  Train  baggageman  to  check 
and  sign  original  and  leave  both  parts  with  receiving  agent. 

Receiving  agent  will  secure  signature  of  consignee  on 
original,  or  part  1,  and  forward  to  audit  office  with  abstract, 
either  daily  or  monthly. 

Receiving  agent  will  deliver  to  consignee  part  2  which 
should  bear  his  signature  if  charges  are  collected.  When 
empty  cans  are  returned,  shipper  must  present  to  receiving 
agent  part  2,  who  will  then  return  free,  issuing  prepaid 
form.  This  part  2  to  be  attached  to  part  4  forwarded  to 
audit  office. 

Train  baggagemen  to  be  furnished  the  collect  form  only, 
and  to  be  used  by  them  at  non-agency  stations  and  for  any 
over  or  stray  shipments.  Receiving  agent  to  handle  the 


264  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

same  as  billed  from  regular  station.  Train  baggagemen 
will  send  parts  3,  4  and  5  to  audit  office. 

Both  forwarding  and  receiving  agents  to  abstract  all 
waybills,  both  prepaid  and  collect  whether  for  shipments 
or  the  return  of  empty  cans. 

Shipments  forwarded.  At  the  end  of  each  month  agents 
using  this  system  will  make  abstract,  R.  A.  O.  A.  Standard 
Form  No.  19,  showing  in  consecutive  number  order  all  pre- 
paid waybills  issued  during  the  month.  Enter  these  in 
left  hand  portion  headed  "Prepaid  Shipments,"  and  in  right 
hand  portion  headed,  "Collect  Shipments"  enter,  also  in 
consecutive  number  order,  all  shipments  forwarded  on  col- 
lect basis.  Total  of  "Prepaid  Shipments"  column  to  be 
entered  on  and  included  in  total  of  monthly  Local  ticket  re- 
port or  entered  as  a  separate  item  on  monthly  balance  sheet. 

This  abstract  when  received  in  audit  office  should  be 
checked  with  original  portion  of  waybill  which  is  collected 
and  returned  to  audit  office  by  agents  receiving  the  ship- 
ments. 

Shipments  received.  Agents  will  make  abstract,  R.  A.  O.  A. 
Standard  Form  No.  20,  of  all  waybills  received,  showing 
"Prepaid  Shipments"  and  "Collect  Shipments"  separately 
as  provided  for  on  blank,  waybills  to  be  returned  with 
abstract  and  total  of  amount  (Collect  Shipments)  entered 
on  and  included  in  total  of  monthly  Local  Ticket  Report  or 
entered  as  separate  item  on  monthly  balance  sheet. 

This  abstract  when  received  in  audit  office  should  be 
checked  against  forwarded  abstracts  from  issuing  stations 
and  any  errors  or  omissions  handled  by  correction. 

383.  Uniform  Method  of  Handling  Milk  and  Cream  by 
Ticket  and  Tag  System  Combination.  Prepaid  shipments 
to  be  handled  by  duoform  tickets  (one  part  printed  for 
shipment  and  one  part  printed  for  return  of  empty  can) 
printed  in  various  colors  to  designate  size  of  can,  etc.  For- 
warding agent  to  make  up  abstract  similar  to  baggage  way- 
bill, and  hand  tickets  to  train  baggageman  who  will  check 
and  forward  part  one  to  Auditor  of  Passenger  Accounts. 
Part  two  he  will  turn  over  to  receiving  agent  to  cover  free 


PASSENGER— RECOMMENDATORY  265 

return  of  empty  can.  Tickets  to  be  sold  in  any  quantity 
and  reported  the  same  as  local  card  tickets. 

C.  O.  D.  shipments  to  be  handled  by  four  part  tags : 

Part  1  to  be  given  to  shipper  who  must  present  to  agent 
to  secure  empty  can  when  returned. 

Part  2,  audit  office  advice,  to  be  forwarded  with  abstract. 

Part  3,  to  be  detached  by  receiving  agent  upon  collection 
and  delivery  of  shipment. 

Part  4,  left  attached  to  can  to  act  as  ticket  for  return 
movement,  but  must  be  detached  and  filed  by  receiving 
agent. 

Part  3  to  be  forwarded  to  audit  office  with  abstract. 

C.  O.  D.  tags  should  be  supplied  to  train  baggageman  for 
use  in  case  of  over,  astray  shipments,  and  shipments  re- 
ceived at  non-agency  stations. 

Revenue  derived  from  milk  and  cream  traffic  should  be 
credited  to  Account  No.  109. 

CONDUCTORS'  CASH  COLLECTIONS  AND 
BALANCES 

384.  Apparently  all  roads  issue  numerically  numbered 
cash    fare    receipts    to    conductors    through    the    Division 
Superintendent's   Office,   which   are   handled   in   the   same 
manner  as  tickets  which  are  issued  to  agents.       The  con- 
ductor's  receipt  for   the   stock   which   he   receives   is   for- 
warded to  the  Passenger  Accounting  Officer  for  record  and 
verification  of  the  stock  issued.    Cash  fare  receipts  are  gen- 
erally either  of  the  duplex  form  with  detachable  coupon  or 
one  which  is  cut  with  some  patent  device  similar  to  the 
Joslin  cutter.     When  cash  fare  is  collected,  one  portion  of 
the  ticket  is  intended  to  be  given  to  the  passenger  and  an- 
other portion  accompanies  the  conductor's  trip  report. 

385.  The  record  of  cash  fares  made  by  the  conductor  on 
his  trip  report  supported  by  the  portion  of  the  Cash  Fare 
Receipt  which  accompanies  same  furnish  the  basis   from 
which  the  conductor's  account  is  charged  in  the  audit  office. 

386.  Disposition    of    Cash    Collected    by    Conductors. 


266  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

Conductors  dispose  of  cash  collected  by  depositing  with  or 
remitting  to : 

(a)  Ticket  receivers  stationed  at  various  terminals, 
who  are  under  jurisdiction  of  the  Passenger  Account- 
ing Officer ; 

(b)  Local     agents     designated      as      "Depository 
Agent"; 

(c)  Certain  designated  banks  or  direct  to  the  rail- 
way company's  Treasurer. 

387.  One  plan  where  ticket  receiver's  offices  are  oper- 
ated requires  conductors  whose  runs  terminate  where  re- 
ceiver's offices  are  located,  to  personally  deposit  with  the 
receiver  all  reports,  ticket  collections,  and  cash;  and  con- 
ductors whose  runs  do  not  terminate  at  such  points  for- 
ward their  reports,  ticket  collections  and  cash  to  the  nearest 
ticket  receiver  by  express.    The  ticket  receiver  keeps  a  con- 
ductor's journal,  in  which  is  entered  each  train  reported  for 
each  date.     Opposite  this  entry  is  shown  the  name  of  the 
conductor  and  the  total  amount  of  cash  collected  on  the 
run.    A  duplicate  of  this  book  is  prepared  in  sheet  form  and 
forwarded  to  the  Passenger  Accounting  Officer  as  soon  as 
all  reports  for  the  day's  business  have  been  entered.    The 
ticket  receiver  remits  the  collections  daily  to  the  bank.    Ad- 
vice of  the  amount  remitted  is  reported  to  the  Passenger 
Accounting  Officer  on  blank  which  shows  distribution  of 
the  total  by  Divisions  and  dates  to  w.hich  they  apply.     A 
record  of  conductor's  cash  reports  is  also  maintained  in  the 
audit  office,  which  is  balanced  with  ticket  receiver's  daily 
and  monthly  reports.     Monthly  balance  sheet  is  rendered 
by  each  ticket  receiver. 

388.  Another  plan  provides  that  where  conductor's  runs 
are  such  that  they  do  not  reach  the  ticket  receiver's  offices, 
they  deposit  cash  with  designated  ticket  agents.    In  either 
case,  conductors  prepare  a  receipt  for  the  amount  of  cash 
deposited.     When  deposited  with  the  ticket  receiver,  re- 
ceipt is  prepared  in  duplicate;  when  deposited  with  ticket 
agent,  it  is  made  in  triplicate.     When  cash  is  deposited 
with  agent,  the  conductor  receives  two  copies  of  the  receipt, 


PASSENGER— RECOMMEND  A  TOR  Y  267 

one  of  which  he  forwards  to  the  ticket  receiver  attached  to 
his  report,  which  the  ticket  receiver  forwards  to  the 
Auditor.  In  both  cases  a  copy  of  the  receipt  reaches  the 
audit  office.  Rates,  extensions  and  additions  are  verified 
in  the  ticket  receiver's  offices.  When  this  is  completed, 
ticket  receivers  transcribe  from  conductor's  cash  reports 
to  ticket  receivers  daily  cash  reports,  the  cash  collected  by 
each  conductor,  showing  conductor's  name,  numbers  of  the 
trains  run  by  him,  and  the  total  amount  of  cash  collected 
on  each  train.  The  cash  deposited  with  ticket  receivers  and 
that  deposited  with  ticket  agents  is  shown  in  different 
columns.  The  ticket  receiver's  daily  reports,  when  totaled 
and  summarized,  together  with  the  conductor's  reports,  are 
forwarded  to  Auditor.  A  complete  audit  is  made  in  the 
Auditor's  office  of  all  reports  rendered  by  ticket  receivers. 
All  remittances  made  by  ticket  receivers  are  verified  and 
those  deposited  with  ticket  agents  are  checked  with  the 
receipts.  A  complete  audit  of  all  remittances  is  accom- 
plished by  report  received  from  the  Auditor  of  Revenue, 
showing  all  amounts  deposited  with  the  Treasurer,  whether 
deposited  direct  with  ticket  receiver  or  with  ticket  agent. 
389.  Where  ticket  receiver's  offices  are  not  maintained 
and  certain  stations  are  designated  as  depository  stations, 
the  conductor  is  required  to  turn  over  the  cash  at  the  end 
of  each  run  or  round  trip.  The  depository  agent  issues  a 
receipt  in  duplicate, — the  original  is  given  to  the  conductor 
and  duplicate  is  retained  by  the  agent.  Some  roads  require 
the  agent  to  stamp  and  sign  a  form  of  receipt  which  is 
printed  on  the  conductor's  trip  report,  which  indicates  to 
the  Accounting  Department  the  date  on  which  remittance 
was  deposited  with  the  depository  agent,  and  makes  it  pos- 
sible to  check  the  depository  agent's  account;  and  also  re- 
quires the  agent  to  issue,  in  duplicate,  a  form  of  receipt, 
which  is  numerically  numbered,  and  which  enables  the 
Traveling  Auditor  to  readily  audit  cash  deposited  with  the 
agent.  The  depository  agent  makes  daily  report  to  the 
Accounting  Department  giving  the  conductor's  name,  train 
number,  date,  and  amount  received  to  cover  each  train.  The 


268  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

totals  of  each  daily  report  are  carried  to  a  monthly  recapi- 
tulation, which  depository  agent  forwards  to  the  Account- 
ing officer,  the  agent  carrying  the  total  debit  to  his  station 
balance  sheet. 

390.  Journal  and  Ledger  Accounts — Conductors.     Gen- 
erally when  conductors'  reports  are  received  in  the  audit 
office,  the  totals  are  transferred  to  the  conductor's  journal 
sheets ;  in  some  instances  the  cash  fare  stock  being  trans- 
ferred to  the  journal  sheet  at  the  same  time.     The  remit- 
tances are  credited  on  the  journal  sheets  direct  from  daily 
reports  forwarded  from  depository  stations  or  from  con- 
ductors' remittance  tickets  which  have  been  certified   by 
the  company's  Treasurer  and  accompanied  by  statements 
more  or  less  in  detail  when  remittances  are  made  direct  to 
banks  for  credit  to  the  Treasurer's  account.     Such  state- 
ments, as  a  rule,  reach  the  Passenger  Accounting  officer 
through  General  Auditor  or  Auditor  of  Revenue.     Remit- 
tances and  reports  are  crossfooted  daily.     Total  of  the  re- 
mittance column  is  balanced  with  total  of  daily  reports  re- 
ceived from  depository  agents.    The  totals  of  "Report"  and 
"Remittance"  columns  are  transferred  by  conductors  and 
operating  divisions  to  a  conductor's  ledger — a  space  being 
provided  to  show  remittance  in  transit  and  balance  not  re- 
mitted from  the  previous  month,  total  collections  for  the 
current  month,  total  debit,  total  remittances  for  the  cur- 
rent month,  remittances  in  transit  and  balance  not  remitted 
for    the    current    month.      The    "Balance    Not    Remitted"" 
column    necessarily    covers    corrections    and    short    remit- 
tances.   The  cash  fare  stock  is  transferred  from  conductor's 
journal  to  conductor's  stock  record. 

391.  Some    lines    maintain    an    individual    conductor's 
journal  and  ledger,  and  merely  carry  to  a  recapitulation 
sheet  the  total  of  conductors'  collections  in  order  to  make 
proper  credit  to  revenue  account. 

392.  One    line    maintains    a    conductor's    journal    and 
ledger,  but  does  not  post  the  total  of  remittances  of  each 
individual  conductor.    Conductor's  trip  reports  are  checked 
against  agents'  daily   reports   of  remittances   to  ascertain 


PASSENGER— RBCOMMENDA  TORY  269 

that  the  actual  amount  shown  on  conductor's  report  has 
been  remitted  by  the  depository  agent.  Only  the  actual 
total  of  the  report  is  shown  on  conductor's  journal.  Col- 
umns are  provided  for  "Over"  and  "Short"  and  date  ad- 
justed. Only  debits  and  credits  are  entered  after  the  "Total 
Cash  Collected." 

393.  Some  roads  do  not  require  conductors  to  submit 
an  account  current  or  balance  sheet  while  others  require 
conductors  to  submit  a  daily  or  monthly  account  current. 
In  one  case  the  conductor's  account  current  is  prepared  in 
the  audit  office  and  mailed  monthly  to  the  conductor, — the 
debits  being  entered  in  the  Passenger  Accounting  office, 
the  balance  sheets  then  sent  to  Auditor  Station  Accounts, 
who  enters  the  credits  and  the  balance  due  (to  or  from), 
and  returns  balance  sheets  to  the  Passenger  Accounting 
office  for  mailing  to  the  conductors. 

TRAIN  AUDITING  AND  PROTECTION  OF  TRAIN 
CASH  REVENUE 

394.  There   are   various  methods   of   train   auditing   in 
effect  among  carriers,  some  of  which  involve  having  the 
auditor  assume  full  charge  of  collecting  transportation  on 
trains;  others  are  conducted  by  the  so-called  check  system 
under  which  the  auditor  boards  the  train  at  intermediate 
points  and  examines  the  transportation  in  the  hands  of  the 
conductor  and  in  this  way  determines  whether  or  not  all 
passengers   have   been   properly    provided    with    ticket    or 
equivalent.     Some  carriers  employ  a  plan  of  working  up 
from    their    train    earnings    cumulative    averages    by    con- 
ductors, train  runs,  etc.,  both  as  to  cash  returns  and  ticket 
revenue  for  subsequent  action,  based  on  comparisons,   in 
connection  with  which  they  also  have  a  limited  number  of 
train  auditors  who  make  the  collections  on  given  runs  to 
establish  standard  averages.     In  addition  to  the  train  audit 
systems  that  are  in  use,  carriers  generally  employ  special 
representatives  who  give  preferred  attention  to  the  proper 
collection  of  and  accounting  for  cash  fares. 


270  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

RECORD  OF  TICKET  STOCK 

395.  It  is  the  general  practice  for  tickets  to  be  furnished 
to  agents  by  the  Passenger  Traffic  Department  and  copy 
of  invoice  sent  to  Accounting  Department.     Agents  sign 
original  invoice  and  forward  to  Accounting  Department. 

396.  For  tickets  withdrawn  from  agencies,  a  call-in-slip 
is  prepared  in  Passenger  Traffic  Department,  original  for- 
warded  to   agent   and   copy   to   Accounting   Department. 
Original  call-in-slip  is  transmitted  by  agent  with  tickets  to 
Accounting  Department.    Tickets  are  checked  in  Account- 
ing Department  and  original  call-in-slip  receipted  and  re- 
turned to  agent  for  his  file. 

397.  A  record  is  maintained  in  Accounting  Department 
of  tickets  furnished  to  agents  and  issued  or  returned  by 
them.    On  some  lines,  the  same  form  is  used  for  recording 
cash  fare  receipts  and  supplies  of  a  similar  nature,  furnished 
to  and  issued  by  train  conductors,  also  meal  checks  fur- 
nished to  and  issued  by  dining  car  stewards.    In  crediting 
tickets,  etc.,  issued,  the  closing  number  only  is  shown,  ex- 
cept when  a  new  series  is  started.    Cash  fare  receipts,  etc., 
issued  by  conductors  and  meal  checks  issued  by  dining  car 
stewards  are  not  recorded  by  days  but  summarized  for  each 
month. 

398.  An  inventory  of  ticket  stock  on  hand  at  station  is 
prepared  in  Accounting  Department,  for  use  of  traveling 
auditors  when  agencies  are  transferred,  also  when  check  is 
to  be  placed  on  stock. 

399.  Agents  are  required   to   furnish   annually   to   Ac- 
counting Department,  statement  of  ticket  stock  on  hand 
which  is  checked  with  Accounting  Department  records.  On 
some  lines,  agents  are  furnished  with  the  same  form  of 
record  sheets  as  are  used  in  Accounting  Department  and 
forward  their  stock  records  to  the  Accounting  Department 
at  the  close  of  each  calendar  year  for  verification  and  return. 

400.  Record   of   Local   Ticket    Stock.     On    some   lines 
local  ticket  sales  are  not  credited  on  stock  records  main- 
tained by  Accounting  Department,  but  Agents  are  required 
to  show  on  their  local  reports,  commencing  numbers  of  all 


PASSENGER— RECOMMEND  A  TORY  271 

forms  on  hand  whether  sales  have  been  made  or  not.  Com- 
mencing numbers  for  each  month  are  checked  against  the 
closing  numbers  for  preceding  month.  All  local  tickets 
furnished  to  agencies  are  charged  on  stock  records  and 
when  series  is  closed  out,  notation  is  made  against  that 
item  on  stock  record,  by  rubber  stamp  or  otherwise. 

401.  Combination  Local  Ticket  Stock  and  Sales  Record. 
On  some  lines,  a  loose  leaf  record  is  maintained  in  Account- 
ing Department  for  printed  destination  consecutively  num- 
bered local  tickets ;  which  combines  a  ticket  stock  and  sales 
record.    The  blank  is  also  used  for  computing  monthly,  the 
passengers  carried  one  mile  and  amount  of  ticket  sales  to 
each  destination.     Each  sheet  is  ruled  for  one  year.     Col- 
umns are  provided  for  inserting  distance  and  fare  for  each 
destination,  for  use  in  computing  passenger  miles  and  total 
sales. 

DIVISION  SLIPS 

402.  It  is  the  practice  of  carriers  generally  to  arrange 
their  division  slips  in  the  following  manner : 

1.  By    stations,    either    in    geographical    or    alpha- 
betical order. 

2.  A  segregation  under  each  selling  station  for  the 
one-way,  round-trip,  and  skeleton  forms. 

3.  The  various  forms  under  the  sub-heads  arranged 
in  alphabetical  or  numerical  form  order. 

4.  Destination  of  each  form  in  alphabetical  order. 

403.  Where  the  condition  of  the  work  does  not  make  it 
convenient  for  the  division  clerks  and  apportionment  clerks 
to  use  the  slips  at  the  same  time  during  the  month  by  alter- 
nating districts,  carriers  resort  to  the  plan  of  having  the 
apportionment  clerk  prepare  memorandum  slips  covering- 
such  fares  where  the  divisions  have  not  been  made,  which 
are  turned  over  to  the  division  clerks  and  later  put  in  proper 
place  in  the  bundles. 

MISCELLANEOUS 

404.  All  correspondence  regarding  the  honoring,  class 
and  destination  of  tickets,  diversion  or  exchange  of  tickets 


272  R.A.O.A.  1921  SYNOPSIS— PASSENGER 

when  authorized  by  tariffs,  or  any  correspondence  in  con- 
nection therewith,  should  be  conducted  direct  by  the  de- 
partment of  the  carrier  initiating  such  transactions  with 
the  Accounting  Department  Officials,  thereby  saving  time 
and  labor  and  the  duplication  of  correspondence. 

405.  Stolen  or  Counterfeit  Tickets.     In  case  of  stolen 
or  counterfeit  tickets,  the  carrier  from   which  tickets  are 
stolen,  or  the  carrier   discovering  the   counterfeit,   should 
notify  carriers  in  interest  by  telegraph,  giving  full  descrip- 
tion of  the  tickets,  and  confirm  said  notice  by  mail. 

406.  Writing    Reports.     The    use    of    typewriters    with 
adding  attachment  eliminates  the  work  of  footing  reports. 
It  has  been  found  that  the  typing  of  passenger  traffic  re- 
ports to  other  carriers  facilitates  the  work  of  the  reporting 
and  receiving  carriers.     This  Association  recommends  this 
method  for  use  by  all  carriers. 

407.  Bulletin  of  Lost  or  Stolen  Tickets.     Tickets  lost  by 
passengers  should  not  be  bulletined.     Tickets  lost  in  tran- 
sit, lost  or  stolen  from  stock  room  or  agencies,  or  which 
may  have  gotten,  or  may  get,   into   circulation   in  a   sur- 
reptitious or  irregular  manner  should  be  bulletined. 

408.  Locating  Purchasers  in  Case  of  Over-  or  Under- 
Collection.     Where   over   or    under-collections    have   been 
made  by  agents,  very  effort  should  be  made  to  locate  the 
purchaser  of  tickets,  in  order  to  collect  undercharge  or  re- 
fund overcharge. 

409.  Caretakers'  Interline  Tickets.     The   initial  carrier 
is  responsible  for  the  proper  issuance  of  caretakers'  inter- 
line tickets  under  joint  arrangements,  to  the  extent  of  veri- 
fying waybill  references,  etc.,  and  such  tickets  should  be 
reported  to  interested  carriers  through  interline  passenger 
traffic  reports  without  value  in  order  that  the  validity  of 
such  tickets  found  in  the  collections  may  be  passed  upon. 

410.  Excess  Baggage  Checks.     The  Association  recom- 
mends that  the  matter  of  providing  a  separate  form  of  ex- 
cess baggage  check  for  interline  business  as  distinguished 
from  local  business  be  optional  with  the  carriers. 

411.  Concealed  Baggage  Losses.     The  amount  paid  in 


PASSENGER— RECOMMENDATORY  273 

settlement  of  concealed  baggage  losses  should  be  appor- 
tioned between  interested  carriers,  including  transfer  com- 
panies, on  a  basis  of  the  revenue  derived  by  each,  from  the 
sale  of  a  one-way  first-class  ticket  between  the  points 
involved. 

412.  Pattern  of  Punch  for  Limiting  Tickets.     The  Asso- 
ciation recommends  the  use  of  punches  provided  with  L  or 
O  (circle)  dies  for  indicating  limits  and  classes  on  interline 
tickets  and  also  for  indicating  routes  and  destinations  on 
multi-route  tickets,  but  the  Association  recommends  that 
the  O  (circle)  die  be  used  in  preference  to  the  L  punch. 

413.  Interline    Movements    of    Special    Baggage    Cars. 
The  charges  on  account  of  special  baggage  cars  should  be 
included  in  the  party  ticket  covering  the  movement  and 
the  ticket  should  be  endorsed  "Special  Baggage  Car  In- 
cluded." 

414.  Honoring   Carrier   to    Retain    Convention    Certifi- 
cates.    The  carrier  honoring  reduced  fare  certificates  for 
tickets  sold  at  reduced  fares,  should  retain  such  certificates 
as  a  part  of  its  records  and  as  authority  for  such  fares. 

415.  Spacing  Items  on  Reports  of  Interline  Passenger 
Traffic.     No   less   than   double   typewriter   spacing    (three 
lines  to  the  inch)  should  be  used  in  transcribing  the  desti- 
nations on  Reports  of  Interline  Passenger  Traffic. 

416.  Checking   Refunds  Made  by  Traffic   Department. 
Where  ticket  redemptions  and  overcharge  refunds  are  made 
by  the  passenger   traffic   departments,   the   most  practical 
manner  of  handling  is  to  have  such  refunds  verified  by  the 
accounting  department  before  the  drafts  are  issued,  same 
to  be  signed,  certified  or  countersigned  by  the  accounting 
department  as  evidence  of  such  verification  and  the  sup- 
porting papers  turned  over  to  the  accounting  department 
for  cancellation  and  file. 

417.  Tickets  Inadvertently  Issued  to  Point  Beyond  Pas- 
senger's Destination.     When  a  ticket  is  sold  to  a  certain 
destination  at  tariff  fare,  but  in  error  a  ticket  to  a  destina- 
tion beyond  that  point  is  given,  if  it  can  be  shown  affirma- 
tively that  the  ticket  was  used  only  to  the  destination  paid 


274  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

for  and  not  to  the  more  distant  place,  the  ticket  may  be  re- 
ported to  other  carriers  as  if  the  destination  had  been  cor- 
rectly stated  on  the  ticket.  In  every  case,  authority  from 
the  terminal  carrier  for  such  reporting  should  be  obtained, 
and  all  interested  carriers  advised. 

418.  Sale   of  Tickets  via   Erroneous   Line.     Where  at 
joint  offices  a  ticket  of  a  given  line's  issue  is  used  in  error 
in  selling  to  a  point  on  or  reached  via  the  line  of  another 
carrier  represented  at  the  joint  office,  the  agent  should  be 
required  to  report  the  value  of  the  ticket  to  the  road  whose 
issue  of  ticket  was  used,  such  carrier  to  in  turn  report  to 
the  honoring  line  through  monthly  interline  ticket  report. 
Where  cases  of  this  kind  are  made  a  matter  of  correspond- 
ence, copies  of  letters  should  be  sent  to  all  concerned. 

419.  Safeguarding  Delivery  of  Tickets  from  Printers  to 
Railroad  Stock  Departments.     For   the  protection  of  all 
carriers,  the  Association  recommends  the  following  for  the 
consideration  of  the  passenger  traffic  associations : 

420.  That  each   carrier   have   a   specific   understanding 
with  its  ticket  printers,  that  proper  methods  and  care  must 
be  used  in  the  transmission  and  delivery  of  tickets  to  the 
ticket  stock  departments. 

421.  Where  printers  and  railroad  officers  are  located  in 
same  city,  a  strong  box,  locked  in  transit,  should  be  used; 
if  in  different  cities,  tickets  should  be  forwarded  in  a  strong 
box  or  sealed  package  by  express.     Delivery  of  tickets  by 
foot  messengers  and  in  paper  packages  should  be  discour- 
aged.    Ticket  printers  should  use  sealed  cartons  for  local 
tickets,  in  order  to  safeguard  against  loss  and  to  make  it 
easier  for  traveling  auditors  to  check  ticket  offices. 

422.  Printers'  delivery  wagons  used  for  carrying  tickets 
in  packages,  should  be  covered  and  have  locked  screen  com- 
partments, or  a  trustworthy  employee  should  remain  on 
wagon  containing  tickets. 

423.  Receipts  in  duplicate  fo»  delivery  of  tickets  should 
always  be  required. 

424.  Delivery  should  be  required  within  office  hours  and 
before  ticket  vaults  are  closed. 


PASSENGER— RECOMMENDATORY  275 

425.  Use  of  Mechanical  Appliances.     The  judicious  u§e 
of  mechanical  appliances  reduces  to  a  minimum,  the  num- 
ber of  actual  calculations  to  be  performed  by  higher-sal- 
aried employes,  minimizes  errors  and  facilitates  the  render- 
ing of  reports  and  statements,  all  of  which  are  in  the  in- 
terest of  economy.     It  is  not  deemed  advisable,  however, 
in  view  of  the  great  variety  of  forms  and  diversity  of 
methods,  to  give  specific  recommendations  in  detail  as  to 
the  use  of  each  particular  device.    The  following  mechani- 
cal devices  are  being  used  in  passenger  accounting: 

Adding-Listing. 
Adding-Non-Listing. 
Addressing. 

Assorting  and  Tabulating. 
Binding. 
Calculating. 
Dating. 

Dictating  and  Transcribing. 
Numbering. 
Paper-Cutting. 
Pencil-Sharpening. 
Perfora  ting-Punching. 
Perforating-Canceling. 
Printing  and  Duplicating. 
Stamp  Affixing. 
Stenciling. 
Ticket  Destroying 
Ticket  Tying  Press. 
Time  Recording. 
Typewriting. 

Typewriting — Adding  and  Subtracting. 
Typewriting  Machines  with  Adding  Attachments. 
Typewriting-Billing. 

The  more  general  application  of  these  devices  is  indi- 
cated in  the  following: 

426.  Cylindrical  Slide  Rule.     Consists  of  a  cylindrical 
slide  having  both  rotary  and  longitudinal  movement  within 
an  open  frame-work  of  equi-distant  bars.     Slide  contains 


276  R.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

two  longarithmic  scales,  one  on  each  side  of  center.  On 
bars  are  two  other  scales  arranged  in  same  manner  as  on 
slide. 

Used  to  advantage  in  interline  division  work,  in  pro- 
rating, computing  and  applying  percentages,  etc., 
(Thacher  Calculator). 

427.  Adding,    Assorting,    Tabulating    and    Calculating 
Machines.     For  arriving  at  original  and  verifying  recorded 
footings  and  extensions  in  agents',  conductors',  and  inter- 
line accounts,  mileage  statements,  compilation  of  passen- 
ger train  earnings,  computation  and  application  of  percent- 
ages, figuring  passenger  statistics  and  other  work  of  similar 
character    in    all    departments    where    the    volume    will 
justify  it. 

428.  Dictating  and  Transcribing  Machines.     For  dicta- 
tion and  transcription  of  correspondence. 

429.  Electrically  Operated  Ticket  Perforating  and  Can- 
celing Machines.     For  perforating  tickets,  mileage  and  ex- 
cess baggage  scrip  and  book  covers,  baggage  checks,  meal 
tickets,  etc.,  received  from  agents,  conductors,  or  other  car- 
riers, thus  making  impossible  their  misuse. 

430.  Printing  and  Duplicating  Machines.     For  printing 
and  duplicating  letters,  circulars,  forms,  statements,  etc. 

431.  Stenciling.     For  marking  bound  reports,  packages, 
etc. 

432.  R.    A.    O.    A.    Standard    Passenger    Forms.     The 
standard  faint  line  ruling  of  standard  forms  should  be  three 
lines  to  an  inch,  or  what  is  known  by  printers  as  "Ruling 
No.  6,"  although  this  does  not  apply  to  R.  A.  O.  A.  Stand- 
ard Forms  1,  3  and  4. 

1.  Report  of   Interline   Passenger  Traffic — Ticket 
Sales. 

2.  Report  of  Interline  Passenger  Traffic — Excess 
Baggage  Collections. 

3.  Claim  for  Correct  Proportions. 

4.  Tracer     for     Unreported     Interline     Passenger 
Traffic  Items. 

5.  (Abolished.) 


PASSENGER— RECOMMEND  A  TOR  Y  277 

6.  Report  of   Interline   Passenger   Traffic — State- 
ment of  Corrections. 

7.  Statement  of  Interchangeable  Mileage  or  Scrip. 

8.  Advice  of  C.  O.  D.  Baggage  Forwarded. 

9.  Report  of  Interline  Passenger  Traffic — Tickets 
Exchanged    for   Orders   or   Tickets   of   Other   Carriers' 
Issue. 

10.  (Abolished.) 

11.  Statement  of  Diverted  Tickets. 

12.  Report      of      Interline      Passenger      Traffic — 
Summary. 

13.  Agent's  Monthly  Report  of  Local  Ticket  Sales. 

14.  Agent's    Monthly    Report    of    Interline    Ticket 
Sales. 

15.  Agent's     Monthly     Report     of     Local     Excess 
Baggage  Collections. 

16.  Agent's    Monthly    Report    of   Interline    Excess 
Baggage  Collections. 

17.  Waybill  for  Milk  and  Cream  Traffic— Collect. 
17-A.     Freight   Bill  for  Milk  and   Cream   Traffic- 
Collect. 

17-B.  Waybill  for  Milk  and  Cream  Traffic— Agent's 
Copy — Collect. 

17-C.  Waybill  for  Milk  and  Cream  Traffic- 
Auditor's  Advice — Collect. 

17-D.  Shipper's  Receipt  for  Milk  and  Cream 
Traffic— Collect. 

18.  Waybill  for  Milk  and  Cream  Traffic— Prepaid. 
18-A.     Delivery  Notice  for  Milk  and  Cream  Traffic — 

Prepaid. 

18-B.  Waybill  for  Milk  and  Cream  Traffic— Agent's 
Copy — Prepaid. 

18-C.  Waybill  for  Milk  and  Cream  Traffic- 
Auditor's  Advice — Prepaid. 

18-D.  Shipper's  Receipt  for  Milk  and  Cream 
Traffic — Prepaid. 

19.  Agent's  Abstract  of  Milk  and  Cream  Shipments 
and  Empty  Cans  Forwarded. 


278  A!.  A.  O.  A.  1921  SYNOPSIS— PASSENGER 

20.  Agent's  Abstract  of  Milk  and  Cream  Shipments 
Received. 

21,  Part  1.     Prepaid  Ticket  Order— Agent's  Stub. 

21,  Part  2.     Prepaid  Ticket  Order— To  Ticket  Auditor. 
21,  Part  3.     Prepaid  Ticket  Order— Prepaid  Order. 
21,  Part  4.     Prepaid  Ticket  Order— Depositor's  Receipt. 

Note. — The  R.  A.  O.  A.  Standard  Forms,  shown  on  the  following 
pages,  are  reduced  in  size,  but  information  is  given  to  indicate  the 
proper  sizes  when  the  forms  are  printed  for  use  of  carriers. 


U.A.O.A.  Standard  Form  No.  1 
Size  8%xl4  inchM 


To. 


RAILROAP 

OFFICE (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 

TICKET  SALES 
R.  R.     for  the  month  of 19...  .     Page. 


FROM                         TO 

FORM 

NUMBERS 

NO.  SOLO 

FARE 

PROPORj 

NT 

REMARKS 
OR 
AUTHORITIES 

COM-  a 

CLOS-Q 

ONI 
WAY 

RT. 

Line  numbers  to  be  ] 

rinted 

it  the 

right  01 

•  left 

side. 

at  the 

tption 

if  carriers 

(The  name  of  the  reporting  carrier  to  be  one  and  a  half  inches  below  the  top  edge  of  the  sheet; 
the  caption  space  to  be  one  half  inch  in  width  ;  the  width  of  the  columns  to  be  optional,  to  eon- 


form  with   each   carrier's   convenience.) 

I  t  I 


J 


R.A.O.A.  Standard  Form  No.  2 


_________________________________________  RAILROAD 

OFFICE  _____________  .......  -  .............  (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 

EXCESS   BAGGAGE   COLLECTIONS 
To...  _________________________  r_--R.  R.     for  the  month  of  ___________  19  ____     Page... 


FROM                           TO 

CHECK 
NUMBER 

EXCESS 
WEIGHT 

RATE   PER    100    LBS 

AMOUNT 

REMARKS 
OR 
AUTHORITIES 

THROUGH        PROPORTION 

Line  number 

to  be  printed  on  the  rigl 

»t  or  left  s 

de,  at 

the 

option  of 

car 

tiers. 

(The  name 

of  the  repor 

ting  carrier 

to  be  one  i 

ind  a  half 

inches  be! 

ow 

the  top  edge 

of 

the  sheet  ; 

the  caption  space  to  be  one  half  inch  in  width  ;  the  width  of  the  columns 

to  be  optiona 

,  t 

o  conform 

with  each  ca 

rrier's  conver 

ience.  ) 

i*.   A.    v>   A.   auinaara    ror 
Size  8%  x  11 


RAILROAD 


CLAIM  FOR  CORRECT  PROPORTIONS 


No. 


Mr. 


4SL 


The  following  erroneous  proportions  appear  on  your  Report  of  Interline  Passenger  Traffic 
for  mouth  of 19 Please  add  amounts  claimed  to  your  next  report,  (in 

detail)  referring  to  the  number  of  this  claim,  or  advise. 

(Name  and  Title) 


1 

From 

Tn 

Honored 

Form 

Ticket 
Numbers 

No. 
of 
Tkts. 

Class 

Through 
Fare 

Proportions 

Oitference 
Per  Tkt. 

Amount 
Due 

Station 

Office 

From 

To 

Reported 

Should  be 

_^ 

~^--—  N_X-*s^- 

1 



Z^l 

— 

_  ^ 

cc 

<**? 

~v_^- 

'0 

— 

r**f** 

^—~.^- 
-  ^-  — 

^~ 



—  -~-~  —  • 
—  ^_  — 

- 

• 

BASIS  FOR  DIVISIONS  CLAIMED  ABOVE 


R.  A.   O.   A.   Standard  Form   No.  4 
Size  8%xll  inches. 


.RAILROAD 


TRACER   FOR   UNREPORTED    INTERLINE  PASSENGER   TRAFFIC    ITEMS. 

No. 


Mr. 


.19. 


Please   note   hereon   where   the   following   described    items    are    or   will    be    reported 
ind  return  to  the  undersigned. 


DATE 

FROM 

TO 

FORM 

NUMBERS 

REPORT 

STATION 

Office 
No. 

MO. 

YR. 

PAGE 

LINE 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

^E 

Item 
No. 

REMARKS 

E.A.O.A.  Standard  Form  No.  6 
Sice  8^x14  in«h« 


... . RAILROAD 

OFFICE (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 

STATEMENT  OF  CORRECTIONS 
To R.  R.     for  the  month  of 19 Page.. 


DATE 

CORRECTED 
ON 
ACCOUNT  OF 

FROM 

| 
TO                FORM 

! 

TICKET 
NO. 

NO.  COLD 

FARE 

CORRECTION 

ONC   1 
WAY  1  "T- 

ADD 

DEDUCT 

Line  i 

umber  to  be 

printed  on  the  right  or  left  side,  at  the  option  < 

1                            i 

f  carriers. 
,     .  J.  . 

. 

( The  name  of  the  reporting  carrier  to  be  one  and  a  half  inches  below  the  top  edge  of  the  sheet ; 
-   of  the  column*    o  be  optional,  to  conform 


i  iie  caption  space  i 

with  each  carrier's 

. 

3  ue  untr-iiaii    in 

convenience.  ) 

1 

• 

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01      Lilt;    IMM 

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u    ue 

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vu  w 

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. 

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] 

, 

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=!       ?^z 


0(0 

^ 

0- 

ox 
xu 


X 
h 

J 


gi 

8| 

5 

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> 

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CW    C 


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VM 


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o  •£  uT.2 
«  «.S"° 

s-SS 


S  8  S  SS 


R.   A.  O.   A.  Pinmlnrd   Form  No.  8 
Postal  Card- Size 


Railroad 

Baggage  bearing  C.  O.  D.  No of  this  Company's  issue  was 

forwarded  from to on 19 

($ for Lbs.  Excess  ROUTE 

For       ( "  Storage 

Collection  ( "  Transfer 

of        ( '*  Advance   Charges 

( "  War  Tax 

TOTAL 

Name 

19  Title 

Address 

R.     R.     S. 

Mr._. 


K.A.O.A.   Standard    Form   No.    a 
Size  8%xl4  inches 


RAI'LROAD 

Office (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 
TICKETS  EXCHANGED  FOR  ORDERS  OR  TICKETS  OF  OTHER  CARRIERS'  ISSUE 


ISSUING 
CARRIER 

DATE 

FROM 

TO 

FORM 

NUMBERS 

NO.  SOLD 

THRU 
FARE 

PROP'N 

AMOUNT 

COM. 

CLOS. 

ONE 
WAY 

at  th< 

lalf  i 
le  wie 

R.  T 

1 
Line' 

(  The 

sheet 
1 
to  coi 

number 

i 
name  o 

'thecaj 
iform  w 

to  be  prl 

! 

f  the  repc 

ition  space 
| 
ith  each  c 

nted  on  t 

rting  car 

to  be  on 
i 
irrier's  c< 

he  righ 

rier  to 

i-half  ir 

1  1 
invemen 

;  or  lei 

be  one 
i 
ich  in  ^ 

U>. 

1 

and  a 
ridth  ;  1 

I 

j  optio 

iches 
th  of 

I 

n  of  cai 

>elow  th< 
he  colun 

I- 

Tiers. 

>  top   edg 
ins  to  be 

e  of  th 
optiona 

e 

| 

• 

! 

[R.  A.  O.  A.  Standard  Form  12  is  shown  on  fifth  following  page.] 


R.A.O.A.  Standard  Form  No.  11 
Size  8  Vfcxll  inches 


RAILROAD 

Office - (Location) 

STATEMENT   OF    DIVERTED    TICKETS 


Mr. 


The  enclosed  tickets   listed   below,   routed   via  your  line,    were   honored   for   transportation 
by  the. B.   B. 

Please  add  the  value  of  these  tickets  to  your  interline  passenger  traffic  report  for  the  current  month. 


ISSUING 
CARRIER 

SELLING 
BTATION 

FORM 

NUMBER 

HONORED 
BETWEEN 

NO.   TKTS. 

FOR    USE   OF   CARRIER 
RECEIVING  STATEMENT 

FARE    OR 
PROPORTION 

TOTAL  REVENUE 

(The  width  oi 

the  colum 

ns  to  be  optior 

al,  to  conform  wit] 

.  each  carr 

er's  convenienc 

.) 

i 

•       i 

• 

.DATE 


(Rendered  in  duplicate) 


At. 


AGENT'S  MONTHLY   REPOR1 

. ( ),  for  the  month  of . 

(Station  No.) 


Remarks  and 
Authorities 

1 

Destination 
2 

State 
3 

Route 
4 

Tickets  Issued 

Form 
5 

Com.  No. 
6 

Clos.  No 

7 

1 

2 

3 

4 

5 

6 

T"~ 

8 

9 

l6 

11 

12 

n 

g        14 

1          15 

.5        16 

«           17 

fe          18 

191 

J20 

r          21 

0         22 

-«          23 

o         24 

%          25 

5          26 

27 

•5          28 

T!          29 

5          3D 

31 

§          32 

a         33 

34 

f          35 

f-          36 

37 

n 

39 

40 

41 

42 

43 

44 

- 

A.    O.    A.    Standard    Form    No.    18 
Size   14x17   or   14x8%    inches. 


.RAILROAD 


OF  LOCAL  TICKET  SALES 
...19— 


.Agent 


Individual  Numbers 
of  Simplex  or 
Blank  Destination 
Tickets  Sold  and 
Void  Tickets 

9 

Number  Sold  to  Each 
Destination 

15 

Fare 
16 

Amount 
17 

Total 
No. 
Issued 
8 

One 
Way 

10 

Half 
11 

R.T. 
12 

Com't'n 
13 

Num- 
ber 
Void 

14 

1   1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

- 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

35 

36 

37 

38 

39 

40 

41 

42 

43 

44 

Total  this  sheet 

At. 


AGENT'S  MONTHLY  REPORT  OF 
.)    Month   of__. 


(Station  No.) 


Remarks 
and 
Authorities 

Routes  of  Skeleton  Tickets 
and    Exchange  Orders 

2 

Individual  Numbers 
of  Tickets  Sold  and 
Void  Tickets 

3 

Destination 
4 

I 

2 

3 

4 

5 

6 

7 

8 

y 

10 

11 

12 

13 

2 

14 

1 

15 

^ 

16 

5 

17 

£ 

18 

19 

J 

20 

o 

21 

,B> 

• 

22 

0 

•o 

23 

24 

< 

c 

I 

S 

CO 

1 

25 

26 

27 

28 

29 

30 

31 

32 

33 

34 

!  35 

36 

37 

38 

39 

40 

41 

42 

43 

44 

Total  this  Sheet 

R.    A.    O.    A.    Standard    Form    No.    14 
Size   14x17   or    14x8%    inches. 


RAILROAD 

INTERLINE  TICKET  SALES 
..19... 


.Agent 


State 
a 


Junction 
Point 


Form 


Com.    No. 


Cloa.    No. 


Class* 
10 


Fare 
11 


Amount 


To. 


R. A. O.A.    Standard   Form    No.    I  :> 
Size  8^2x7  inches 

RAILROAD 

OFFICE (Location) 

REPORT  OF  INTERLINE  PASSENGER  TRAFFIC 
SUMMARY 

.__R.  R.  For  the  month  of . 19 


Ticket   Sales 


ACCOUNT 


AMOUNT 


Government  Busines 


Exchange  Report 


Corrections     (Add    or    Deduct) 


Total   Tickets 


Scrip   Collections 


Mileage  Collections 


Excess   Baggage  Collections 


(The  name  of  the  reporting  carrier  to  be  one  and  one-half  inches 
below  the  top  edge  of  the  sheet,  the  caption  space  to  be  one-half  inch 
in  width.  Carriers  not  using  this  form  should  show  similar  information 
by  rubber  stamp  on  separate  sheet  of  monthly  ticket  report.  When 
ticket  sales  are  written  up  and  balanced  by  "Sections"  in  the  report, 
the  necessary  number  of  lines  may  be  provided  and  the  size  of  the  blank 
increased  to  8^x14  inches.) 


GRAND    TOTAL 


R.  A.  O.  A.  Standard  Form  No.   15 
Size  Si/oxH   inches. 


RAILROAD 


AGENT'S  MONTHLY  REPORT  OF  LOCAL  EXCESS  BAGGAGE  COLLECTIONS 

At ( )         Month    of 19 

( Station  No. ) 

Agent 


Check  No. 
1 

Destination 
2 

State 
3 

Dogs,     Baby     Carriages, 
Bicycles      and      Other 
Articles      Transported 
as    Baggage. 

Collections     for     Excess 
Weight.      Size     and 
Valuation. 

Descrip- 
tion 

4 

Rate 
per  100 
Lbs. 
5 

Amount 
6 

Excess 
Weight 

7 

Rate 
per  100 

Lbs. 
8 

Amount 
9 

j 

I 

2 

8 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

• 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

29 

80 

81 

• 

32 

88 

84 

35 

86 

87 

38 

89 

Total   this   Sheet 

• 

R.  A.  O.  A.  Standard  Form  No.  1C 
Size  11^x14  or  11^x7  inches. 


RAILROAD 


AGENTS  MONTHLY  REPORT  OF  INTERLINE  EXCESS   BAGGAGE  COLLECTIONS 


At ( )    for  the  Month  of- 

(Station  No.) 


19 

Agent 


Check 
1 

Date 
2 

Destination 

1 

State 
4 

Route    (Lines 
and  Junction 
Points) 

5 

Excess 
Weight 

6 

late  per 
100  Lba. 

7 

Amount 
8 

Form 

Number 

1 

I 

2 

3 

4 

5 

I 

i 

4 

9 

Binding 

10 

11 

12 

1! 

1' 

g 

1 
0 

JO 

&4 

o 

1 

c 

15 

1' 

J* 

18 

19 

W 

21 

22 

2! 

25 

26 

2' 

1 

§5 

! 
i 

2i 

29 

3< 

& 

33 

;  . 

i  5 

3< 

3' 

38 

3! 

4i 

4 

4 

41 

4' 

Total  this  sheet 

K.  A.  O.  A.  Standard  Form  No.  IT 

Size  6%x8  inches. 
(This  form  to  be  printed  on  white  paper) 


.RR 


WAYBILL   FOR    MILK  AND   CREAM    TRAFFIC 
ORIGINAL 

WAYBILL    NO. 


Seal  Record 


Car  No. Train  No Date. 

i 

From.- To : 

ShioDer 

fc****'C/.C/w* 

Consignee _ * - 

COLLECT 


GAL, 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 
Milk 

Rate  per 
Can  or  Case 

AMOUNT 

5 

v     ^ 
\^ 

50 

3 

-  

8 

5 

10 

/^v 

E 

Cv 

Total  to  Collect 

Shipment  checked  and  found  correct 


Trair 


or  RECEIVED   in  good   con- 

Baggage  dition  Shipment  as   above 

Master  Date.... 


Exceptions  to  be  Noted 


Consignee 


Per. 


t 


FREIGHT    BILL 

FOR    MILK    AND    CREAM    TRAFFIC 
WAYBILL   NO. 


fc.  A.   O.  A.  Standard  Form  No.  17-A 

Size  5%x8  inches. 
(This  form  to  be  printed  on  white  paper) 

— RR  Co.  Dr. 


Seal  Record 


Car  No. 

Prom .... 

Shipper  

Consignee  


Train  No. ....Date- 


To. 


COLLECT 


GAL. 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 
Milk 

Rate  per 
Can  or  Case 

AMOUNT 

5 

^ 
*t 

?  e 

O 

$ 

8 
10 

....^.... 

y^\ 

V 

V 

^xr- 

cv 

^y- 

Total  to  Collect 

Claims  for  errors,  loss  or  damage,  must  be  promptly  made 
in  writing  to  Agent,  accompanied  by  original  paid  freight 
bill. 


Received  payment  for  the  Railroad: 


192 

Agent 


R.   A.   O.   A.  Standard   Form  No.   17-B 

Size  5Vfex8  inches. 
(This  form  to  b«  printed  OH  white  paper) 

RR 


WAYBILL    FOR    MILK    AND    CREAM    TRAFFIC 
AGENT'S    COPY 

WAYBILL  NO. 


Seal  Record 


Car  No 

Prom 

Shipper .... 

Consignee  


Train  No.  : Date 

To.... 


COLLECT 


GAL. 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 
Milk 

Rate  per 
Can  or  Case 

AMOUNT 

5 

t 

8 

<i 

....i\. 

>  

|V 

10 

V 

)> 

Cj 

O 

w-^ 

Total  to  C 

:ollect 

Consignor Agent 

As  per  Conditions  on  back  hereof. 


R.  A.  O.  A.  Standard   Form  No.  17-C 

Size  5Msx8  inches. 
(This  form  to  be  printed  on  white  paper) 

RR 


WAYBILL    FOR    MILK   AND    CREAM    TRAFFIC 
AUDITOR'S    ADVICE 

WAYBILL    NO. 


Seal  Record 


Car  No. Train  No. .Date 

Prom To 

Shipper >. , 

Consignee ~ 

COLLECT 

GAL.      MILK    SK™,MkPBVIrF  CREAM      *"\  C°^«d  I     «-  *'  AMOUNT 

MILK         MILK  CHEESE  |       Milk         Can  or  Case 

^J* 

&   V 
J    \  J^ 

O~v^- 
Total  to  Collect 

Agent 

Agents  must  forward  this  copy  to 
Auditor  Passenger  Accounts  daily. 


R.   A.   O.   A.   S'andard   Form  No.   17-D 

Size  O'.'jjxS  inches. 
(This  form  to  be  printed  on   white  pai>>-rl 


RR 


SHIPPER'S    RECEIPT 
FOR    MILK    AND    CREAM    TRAFFIC 
WAYBILL    NO. 


Seal  Record 


Car  No. ...Train  No..          Date 

Prom _ To 

Shipper 

Consignee ;. . 

COLLECT 


GAL. 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 
Milk 

Rate  per 
Can  or  Case 

AMOUNT 

5 

^r^     ^    

..    -_] 

k 

8 

A 

^L 

V^ 

10 

\                 ? 

& 

<\VJ--  % 

Total  to  Collect 

Received  for  Shipment  the  above  described  property. 

Time  ....      Date 


Agent 


R.   A.   O.   A.  Standard  Form  No.  IS 

Size  5>6x8  inches. 
(This  form  to  be  printed  on  yellow  paper) 

RR 


WAYBILL    FOR    MILK   AND    CREAM    TRAFFIC 
ORIGINAL 

WAYBILL   NO. 


Seal  Record 


Car  No. Train  No. Date 

Prom , To 

Shipper : 

Consignee 

PREPAID 


GAL. 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 

Milk 

Rate  per 
Can  or  Case 

AMOUNT 

5 

*& 

^ 

8 

•o 

]g 

P^ 

10 

1C 

33 

[  V 

0   * 

Total  Collected 

Shipment  checked  and  found  correct 


Train 

Baggageman  RECEIVED    in    good    COn- 

Baggage  dition  Shipment  as  above, 

Master  Date.... 


Exceptions  to  be  Noted 


Consignee 


Per. 


R.  A.  O.   A.  Standard  Form   No.   1$-A 

Size  5Vfex8  inches. 
(This  form  to  b«  printed  on  yellow  paper) 


DELIVERY   NOTICE 
FOR  MILK  AND  CREAM  TRAFFIC 
WAYBILL  NO. 


.RR  Co.  Dr. 


Seal  Record 


Car  No. Train  No 

From 

Shipper 

Consignee  


.Date. 


.To. 


PREPAID 


GAL. 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 
Milk 

Rate    per 
Can  or  Case 

AMOUNT 

5 

<c 

^ 

vD 

8 

«  ^ 

^ 

* 

) 

% 

t^ 

10 

0   *-' 

Total  Collected 

Claims  for  errors,  loss  or  damage,  must  be  promptly  made 
in  writing  to  Agent,  accompanied  by  Shipper's  receipt  for 
charges  paid. 


Shipment  delivered: 


132. 


.Agent 


R.  A.   O.  A.  Standard  Form  No.  18-B 

Size  5%x8  inches. 
(This  form  to  be  printed  on  yellow  paper) 


.RR 


WAYBILL.  FOR  MILK  AND  CREAM  TRAFFIC 

AGENT'S    COPY 

WAYBILL  NO. 


Seal  Record 


Car  No.....  Train  No. 


Date 


Prom. 


To. 


Shipper—. 
Consignee  .. 


PREPAID 


GAL. 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 
Milk 

Rate    per 
Can  or  Case 

AMOUNT 

5 

t^ 

t> 

8 

<H) 

N! 

....^^  ... 

i, 

10 

«r 

i^ 

d¥ 

>  

i 

?  v 

^ 

Total  Co 

Ilectod 

Consignor Agent 

As  per  Conditions  on  back  hereof. 


R.  A.   O.   A.  Standard   Form  No.   18-C 

Size  5V4x8  inches. 
(This  form  to  be  printed  on  yellow  paper) 


RR 


WAYBILL   FOR   MILK  AND   CREAM  TRAFFIC, 

AUDITOR'S  ADVICE 
WAYBILL  NO. 


Seal  Record 


Car  No. Train  No. Date 

Prom To .". 

Shipper 

Consignee .- 


PREPAID 


GAL. 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 
Milk 

Rate    per 
Can  or  Case 

AMOUNT 

5 

<& 

\> 

6 

<n> 

^        " 
K 

i  V 

10 

*r 

.V; 

Y 

••••>  

' 

1 

9$ 

^ 

Tola!  Co 

Uected 

Agent 


Agents  must  forward  this  copy  to 
Auditor  Passenger  Accounts  da.ily 


R.    A.   O.   A.   Standard   Form  No.   18-D 

Size  5Ms-x8  inches. 
(This  form  to  lie  printed  on  yellow  paper) 


.RR 


SHIPPER'S   RECEIPT 

FOR  MILK  AND  CREAM  TRAFFIC 
WAYBILL  NO. 


Seal  Record 


Car  No. Train  No. Date 

Prom . •.'. To 

Shipper 
Consignee  


PREPAID 


GAL. 

MILK 

SKIMMED 
MILK 

BUTTER 
MILK 

CREAM 

POT 
CHEESE 

Condensed 
Milk 

Rate     per 
Can  or  Case 

AMOUNT 

5 

^ 

8 

*f*^\ 

^ 

V 

i. 

10 

^ 

V 

^ 

^ 

\       \^y 

4 

1 

?  v 

^ 

Totaj  Co 

llected 

Received  payment  for  the  Railroad: 


192 

Agent 


R.    A.    O.    A.    Standard    Form    No.    19 
Size  9V«xl4   inches. 


.RAILROAD. 


AGENT   S  ABSTRACT  CF   MILK  AND   CREAM    SHIPMENTS  AND    EMPTY  CANS    FORWARDED 
STATION MONTH AGENT 


MILK 

CREAM 

; 

M 

ILK 

Cf 

IEAM 

|j 

2       FOR     USE 
<J      IN      AUDIT 
<j          OFFICE 

I! 

NO. 

< 
0 

n 

< 
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CD 

1  10  GAL 

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in 

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0 

• 

1  10  OAL 

PREPAID 

SHIPMENTS 

COLLECT 

SHIPMENTS 

| 

] 

i 

CARRIED    FORWARD 

! 

To  be  prepared  from  Quadruplicate  Copies  of  Waybills  Form and  forwarded  not   later  than 

3rd  of   each   month   to   Auditor   Passenger  Accounts   with    Local   Ticket    Report,    the   total   of   this    Abstract 
o  be  taken  to  account   as  a  separate   item   in   recapitulation   of  Local  Ticket   Report. 


Auditor   Passenger   Accounts. 


R.    A.    O.   «A.    Standard    Form    No.    20 
Size  9^4x14   inches. 

.RAILROAD. 


AGENT'S    ABSTRACT    OF    MILK    AND    CREAM     SHIPMENTS    RECEIVED 
STATION MONTH AGENT 


WAYBILL 
NO. 

FORWARDING 
STATION 

MILK 

CREAM 

91 
U 
(A 

U 

AMOUNT 

WAYBILL 
NO. 

MILK 

CREAM 

0) 

u 

l/> 

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AMOUNT 

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CO 

10  GAL. 

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STATION 

J 
O 

J 
O 

J 
e 

* 

J 
O 

0  GAL. 

PREPAID 

SHIPMENTS 

COLLECT 

SHIPMENTS 

CARRIED    FOR 

WARD 

To   be   forwarded  to   Auditor   Passenger   Accounts  on    3d    of   each   month   listing   all   Waybills    *orna 

...RECEIVED,  with  shipments  up  to  2d  day  of  current  month.     Original  copy  of  Waybills  bearing 

consignee's  receipt  should  accompany  this.     If  shipments  are  Prepaid  show  "Prepaid"  in  amount  column, 
otherwise  enter  amount  collected  and  carry  total  as  separate  item  to  recapitulation  of  Local  Ticket  Report. 


Auditor   Passensrer    Accounts. 


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DISBURSEMENT  INDEX 

PARAGRAPH 

Abstracts  of  expenditures  under  authorities,  form  for 541 

Accounting,  correct,  for  car  repair  bills  and  vouchers 496 

department  to  receive  copy  of  invoices,  arrangements  for .  . .  675 

work  should  be  handled  by,  reasons  for 498 

work  done  by  accounting  department,  reasons  for 498 

audit  office 496 

mechanical  department 498 

Accounts  designated  by  numbers  in  accounting  by  machines ....  468 

expense,  of  employees 663 

payment  of 664 

plan  for  payment  of .' 524 

for  reclaimed  material .- 463 

material,  adjusted  to  basis  of  inventory .  .  .  . 562 

personal  expense,  standard  form  for 522, 523 

primary,  check  of  charges  to 493 

Adding  and  listing  machines,  uses  and  operation  of 596,  597 

machine  attachment  to  typewriter 608 

machines,  non-listing,  uses  and  operation  of 604 

Addition    and    betterment    accounting,    forms    prescribed    by 

R.  A.  O.  A 532,  533 

accounting,  forms  prescribed  in  Valuation  Order  No.  3 .....  530,  531 

expenditures,  importance  of  accurate  accounting  for 561 

expenditures,  plan  for  record  of 545-560 

projects,  bills  furnished  by  contractors  on  carriers'  forms .  .  .  544 

Additions  to  purchase  invoices 573 

Addressing  machines 624 

Advantages  of  bill  register  and  index 678 

of  machines  in  accounting  work 489 

Agents,  payment  of  bills  by 662 

Air  tubes  for  telegrams  and  special  letters 633 

Application  of  machines  to  work 474 

of  mandatory  rules 433 

Appointment  of  arbitration  committee 444 

Appointment  of  substitutes  on  Arbitration  Committee 445 

Apportionment  of  arbitration  fee  among  carriers 460 

Arbitration  cases,  statements  for 450 

claim,  forwarding 455, 456 

method  of  submission 455, 456 

refusal  to  submit  statement  for 453 

claims,  preferred  attention  by  carriers 454 

Committee,  appointment  of 444 

decision  of 448 

309 


310  DISBURSEMENT— INDEX 

PARAGRAPH 

Arbitration  Committee,  duties  of 447 

equity  powers  of 448 

lack  of  cause  of  action  by 449 

notification  of  decision  by 459 

refusal  to  abide  by  decisions  of 443 

substitutes  on 445 

fee 457 

apportionment  among  carriers 460 

in  arbitration  without  cause 449 

fund,  disposition  of -. 458 

procedure 459 

witnout  cause,  arbitration  fee  in .  449 

work,  completion  of 446 

Arbitrators,  correspondence  with 452 

Arrangements  for  receipt  of  invoices  by  accounting  department. .  675 

Attachment  on  typewriter  for  adding 608 

Attention,  preferred,  to  arbitration  claims  by  carriers 454 

Audit  office,  accounting  work  done  by 496 

Authorities  for  expenditures,  form  for  report  of  disbursements 

under 534 

record  of  expenditures  under 541 

Authority  for  expenditure,  method  of  handling 536 

Authori/ation  blank  for  loss  and  damage  claims ....'. 434 

Balance  for  vouchers  audited 508 

of  cards  and  records  in  card  system 483 

sheets  for  stock  material 586 

Balances,  per  diem,  drafts  for 437 

reports  of 437 

settlement  for 436 

Basis  for  prices  in  sales  of  materials 585 

of  inventory,  adjustment  of  material  accounts  to 562 

Bells,  call,  and  buazers 645 

Betterment  and  addition  expenditures,  importance  of  accurate 

accounting  for 561 

projects,  bills  furnished  by  contractors  on  carriers'  forms ....  544 

expenditures,  plan  for  record  of 545-560 

accounting,  forms  prescribed  by  R.  A.  O.  A 532, 533 

forms  prescribed  in  Valuation  Order  No.  3 530,  531 

Bill  blank,  standard  form  for 435 

register  and  index,  advantages  of 678 

Bills  and  vouchers,  numbers  for 656, 657,  658 

preparation  of 659 

outstanding,  reconcilement  of 485 

and  invoices,  skeletonized 667 

car  repair,  and  vouchers,  correct  accounting  for 496 


DISBURSEMENT— INDEX  311 

PARAGRAPH 

Bills,  car  repair,  correct  preparation  of 497, 499 

plan  for  handling 499 

checked  against  register  for  duplication 675 

collectible,  skeletonized 667 

for  car  repairs  by  foreign  lines,  handling  of 503 

for  addition  and  betterment  projects  furnished  on  carriers' 

forms  by  contractors 544 

for  material  transferred 576 

joint  facility,  summary  of  distribution  of  charges  on ......  441 

paid  by  agents 662 

recurring,  index  and  register  form  for 676 

uses  of  register  of . ; 677 

registration  of,  form  for , 674 

rendered  to  carriers,  form  for . 673 

rendering  in  duplicate 438 

statement  of,  to  accompany  tracer 439 

to  be  forwarded  to  accounting  department,  arrangements  for  675 

unpaid,  information  on  tracer  for 440 

tracers  for 439 

Binders 644 

Blank,  authorization^  for  loss  and  damage  claims 434 

bill,  standard  form  for 435 

for  voucher 679 

Blanks  for  disbursement  work 680 

skeletonized 667 

Blotter,  extension  of  to  show  sources  of  charges 494 

form  of 493 

used  for  comparison 493 

Blotters  used  for  detection  of  errors  in  distribution 495 

Books  distributed  by  trucks 642 

Book,  standard  price,  for  materials 570 

Briefs  for  arbitration  cases 450 

Bring-up  file 672 

Bureau,  central,  for  computing  machine  work 593 

for  transcription 615 

filing,  central 671 

Buzzers  and  call  bells 645 

Cabinets,  vertical  steel 670 

Calculating  tables,  kinds  and  uses 653 

Calculator,  lumber , 653 

Call  bells  and  buzzers 645 

Cancelling  machines 632 

Card  index  file,  visible 651 

Card-punching  machines 613 

Cards  for  rail  and  ties  in  transit . .  666 


312  DISBURSEMENT—INDEX 

PARAGRAPH 

Car  repair  bills  and  vouchers,  correct  accounting  for 496 

by  foreign  lines,  handling  of 503 

correct  preparation  of 497, 499 

plan  for  handling 499 

repair  card  writers,  supervision  of 502 

repairs,  compilation  of  cost  data  in  connection  with 504 

service,  settlement  for 436 

Card  punching  system,  equipment  for 471 

system  of  distributions,  numbers  for  accounts  in : . .  512 

system,  elimination  of  detailed  records  by 484 

writers,  repair  car,  supervision  of 502 

Cards  balanced  against  records  in  card  system : 483 

charges  and  credits  posted  from 513 

colored,  used  in  machine  systems 470 

errors  in  punching t 472 

method  of  deducting  credits  from 492 

method  of  punching 469 

punched  from  division  reports. 479 

repair,  prices  on 501 

writing  up 501 

used  in  punching  systems 470 

Care  of  records 670 

Carriers  and  arbitrators,  communications  between 452 

bills,  form  for  rendering 673 

bound  by  mandatory  rules 433 

mail,  for  inter-office  communications 649 

Cars,  foreign,  placed  on  repair  tracks,  record  of 500 

time  of  delay  for  repairs 505 

repaired,  foreign,  inspection  of  record  of 500 

Cases  for  pay  rolls 650 

Cash  discounts  deducted  from  purchase  invoices 572 

Casualty  statistics  compiled  by  machine 477 

Cause  of  action  by  Arbitration  Committee,  lack  of 449 

Central  bureau  for  computing  machine  work 593 

for  transcription 615 

Centralization  of  computing  machine  work 593 

Central  filing  bureau 671 

Charges  and  credits  posted  from  cards 513 

incident  to  reclamation 463 

numbers  indicating  class  of  service 654 

prepayment  of,  on  arbitration  papers  forwarded 456 

sources  of,  blotter  extension  to  show 494 

to  primary  accounts,  check  of 493 

transferred  to  office  having  charge  of  accounting 535 

transportation,  on  material 575 


DISBURSEMENT— INDEX  313 

PARAGRAPH 

Charts  used  in  connection  with  non-listing  computing  machines. . 

Check  of  charges  to  primary  accounts 

protectors 631 

voucher,  handling  of 

Checking  of  bills  against  register  for  duplication 675 

Chute,  mail 636 

Claim,  arbitration,  forwarding 455, 456 

method  of  submission 455, 456 

refusal  to  submit  statement  for 

authorization  blank,  for  loss  and  damage  claims 434 

Claims,  arbitration,  preferred  attention  by  carriers 454 

Class  of  service  of  charge  indicated  by  numbers 654 

Classification  and  prices  of  materials  and  supplies 569 

of  material  for  inventory 563 

Clay  duplicator 621 

Clerical  work  in  connection  with  car  repair  bills 501 

Clocks,  time 641 

Clock  time  daters 628 

Collectible  bills,  skeletonized 667 

Color  schemes  for  cards  in  machine  systems 470 

Committee,  arbitration,  appointment  of 444 

decision  of 448 

duties  of 447 

equity  powers  of 448 

lack  of  cause  of  action  by 449 

notification  of  decision  by 459 

refusal  to  abide  by  decisions  of 443 

substitutes  on 445 

Communications  between  carriers  and  arbitrators 452 

inter-office,  mail  carriers  for 649 

Compensation  of  employees,  use  of  machines  in  reports  of 481 

Compilation  of  cost  of  ice  and  salt  for  perishable  freight,  instruc- 
tions for 529 

Completion  of  arbitration  work 446 

Computing  machine  and  typewriter  combined 609 

machines,  non-listing,  charts  used  in  connection  with 592 

non-listing,  uses  of 591 

Computer,  freight  tax ' 653 

Condensing  sheet  for  operating  expenses 521 

for  vouchers  audited  by  operating  divisions,  form  for 519 

for  vouchers  audited,  form  for 511 

for  vouchers  audited,  use  of 513 

Contractors  furnishing  bills  on  carriers'  forms  for  addition  and 

betterment  projects 544 

Copies  of  original  reports,  uses  of 540 


314 


DISB  URSEMHNT— INDEX 


Copy  holder,  line-a-time 

Correct  accounting  for  car  repair  bills  and  vouchers 

responsibility  and  supervision  for 

Correctness  of  punching  system,  verification  of 

Cost  data  in  connection  with  car  repairs,  compilation  of 

data,  shop,  compiled  by  machines 

of  ice  and  salt  for  perishable  freight,  instructions  for  com- 
pilation of 

on  perishable  freight,  compilation  of 

on  perishable  freight,  form  for  reporting 

.  of  reclaimed  material 

Course  for  training  operators  for  computing  machines 

Credit  memoranda  deducted  from  purchase  invoices 

Credits  and  charges,  posted  from  cards 

and  debits  distributed  by  machines 

deduction  in  machine  accounting 

Cyclometer  on  typewriter 

Cylindrical  shaving  machines 


PARAGRAPH 
612 
496 
497 
483 
504 
476 


529 

527 

526 

464 

595 

572 

513 

474 

492 

611 

614 

slide  rule,  description  and  uses 605,  606 

Damage  and  loss  claim  authorization  Hank 434 

deducted  from  purchase  invoices 572 

to  material 583 

to  stock  material 584 

Daters,  clock  time » 62ft 

Date  mandatory  rules  are  effective 433 

Dating  and  numbering  machines,  combined 627 

Debits  and  credits,  distribution  by  machines 474 

Decision  of  Arbitration  Committee 448 

by  Arbitration  Committee,  notification  of 459 

Decisions  of  the  Arbitration  Committee,  refusal  to  abide  by 443 

Deduction  of  credits  in  machine  accounting 492 

Deductions  from  purchase  invoices 572 

Definition  of  reclaimed  material 462 

of  second-hand  material 461 

Delay  of  foreign  cars  for  repairs,  time  of 505 

Department,  accounting,  work  should  be  handled  by,  reasons  for.  498 

Dermatype  stencils ; 618 

Destruction  of  stock  material 584 

Detection  of  errors  in  distribution,  blotters  used  for. 495 

Devices,  mechanical,  in  disbursement  work 465 

investigation  of  use  of 466, 467 

used  in  disbursement  accounting 590 

Dictating  and  transcribing  machines 614 

Dictograph  interconversing  system 647 

Differences  in  classes  of  material  in  inventory,  distribution  of . . .  564 


DISBURSEMENT—INDEX  315 

PARAGRAPH 

Disadvantages  of  machines  in  accounting  work 490, 491 

Disbursements  under  authorities  for  expenditures,  form  for  report 

of 534 

form  for  abstracts  of 541 

Discounts,  cash,  deducted  from  purchase  invoices 572 

Distribution  data  of  voucher  registers 509 

errors  in,  blotters  used  for  detection  of 4)5 

of  books  by  truck 642 

of  debits  and  credits  by  machines 474 

of  differences  in  classes  of  material  in  inventory 564 

total  charges,  summary  of  on  joint  facility  bills 441 

omitted  from  register  of  vouchers  audited 517 

on  register  of  vouchers  audited 516 

on  vouchers  posting 511 

to  primary  accounts  on  voucher  register 517 

card  system  of.  numbers  for  accounts 512 

Distributor,  radial 629 

Divisional  accounting  plan,  detail  of  expednitures  for 539 

Division  and  multiplication  machines,  kinds  of 600,  601,  602 

operators  for 603 

machines,  operation  of 598 

uses  of 599 

reports,  cards  punched  from 479 

Drafts  for  per  diem  balances 437 

Duplicate  copies  of  bills 438 

Duplicating  machine,  skeletonizing  blanks 667 

Duplication,  prevention  by  checking  bills  against  register 675 

Duplicator,  clay 621 

gelatine 620 

mimeograph 617 

Duties  of  Arbitration  Committee 447 

Economy  effected  in  use  of  copies  of  original  reports 540 

Electric  elevator,  automatic 634 

mail  elevator 635 

sealing  wax  pot 637 

sorting  machines 613 

Elevator,  electric  automatic 634 

mail,  electric 635 

Elimination  of  detailed  records  by  card  system 484 

Employees  and  their  compensation,  use  of  machines  in  reports  of  481 

expense  accounts 663 

time  assembled  by  machines  for  payrolls 476 

Equipment  employed  in  machine  accounting 473 

for  card  p. inching  system 471 

record  compiled  by  machines 478 


316  DISBURSEMENT— INDEX 

PARAGRAPH 

Equity  powers  of  Arbitration  Committee 448 

Erroneous  shipments  deducted  from  purchase  invoices. 572 

Errors  in  distribution,  detection  of,  blotters  used  for 495 

in  punching  cards 472 

in  weight,  added  to  purchase  invoices 573 

Expenditure,  method  of  handling  authority  for 536 

addition  and  betterment,  plan  for  record  of 545-560 

authorities  for,  form  for  report  of  disbursements  under 534 

detailed  for  divisional  accounting  plan 539 

record  of 537 

under  authorities,  form  for  abstracts  of 541 

under  authorities,  record  of 541 

uses  of  various  forms  in  records  of 542, 543 

Expense  accounts  of  employees 663 

payment  of 664 

personal,  standard  form  for 522,  523 

plan  for  payment  of 524 

roll  for  stations,  settlement  for 662 

Expenses,  operating,  condensing  sheet  for 521 

Facility  bills,  joint,  summary  of  distribution  of  charges  on 441 

Fasteners,  paper 639 

Fee,  arbitration 457 

apportionment  among  carriers 460 

in  arbitration  without  cause 449 

File,  bring-up 672 

visible  card  index 65 1 

Files,  suspense .  . « 672 

Filing  bureau,  central 671 

Flat  writing,  typewriter  for 610 

Foreign  cars  placed  on  repair  tracks,  record  of 500 

cars  repaired,  inspection  of  record  of 500 

cars,  time  of  delay  for  repairs 505 

line  bills  for  car  repairs,  handling  of 503 

Form  for  abstracts  of  disbursements  under  authorities  for  ex- 
penditures   541 

for  bill  blank,  standard 435 

for  condensing  sheet  for  vouchers  audited 511 

for  index  and  register  of  recurring  bills 676 

for  personal  expense  account 522,  523 

for  register  and  index  of  miscellaneous  bills 674 

for  register  of  vouchers  audited %   506,  514 

for  rendering  bills  to  carriers 673 

for  reporting  cost  of  ice  and  salt  on  perishable  freight 526 

letters 668 

of  voucher. .                                          679 


DISBURSEMR\T—l\'DEX  317 

PARAGRAPH 

Form  for  vouchers  audited  condensing  sheet  by  operating  divisions  5 19 
Forms  for  addition  and  betterment  accounting,  in  Valuation 

Order  No.  3 530,  531 

for    addition    and    betterment    accounting    prescribed    by 

R.  A.  O.  A 532, 533 

for  disbursement  work 680 

for  records  of  expenditures,  uses  of 542,  543 

standard  mimeographed  letter 669 

Freight  allowances  added  to  purchase  invoices 573 

tax  computer 653 

Fund,  arbitration,  disposition  of 458 

Gang  punch  machines 472 

Gelatine  duplicator 620 

Ice  and  salt  delivered  in  bunker  cars,  information  of 528 

on  perishable  freight,  compilation  of  cost  of 527 

form  for  reporting  cost  of 526 

instructions  for  compilation  of  cost  of 529 

Icing  facility  complete  operated  by  carrier,  reporting  cost 529 

Importance  of  accurate  accounting  for  addition  and  betterment 

expenditures 561 

Index  and  register  for  recurring  bills,  form  for. •. 676 

of  bills,  advantages  of 678 

of  miscellaneous  bills,  form  foi 674 

card  file,  visible 65 1 

to  vouchers  of  register 508 

Information  on  register  of  audited  vouchers 515 

Inspection  of  record  of  foreign  cars  repaired 500 

Instructions  for  compilation  of  cost  of  ice  and  salt  for  perishable 

freight 529 

Interconversing  system,  dictograph 647 

Inter-office  communications,  mail  carriers  for 649 

telephones .- 647 

Interroad    Disbursement    Accounting    Arbitration    Committee, 

appointment  of 444 

Inventories,  prices  applied  to  material 589 

Inventory,  basis  of,  adjustment  of  material  accounts  to 562 

distribution  of  differences  in  classes  of  material 564 

of  material  and  supplies 588 

material  classification  for 563 

Investigation  of  use  of  mechanical  devices 466,  467 

Invoice,  purchase,  information  shown  on 574 

Invoices  and  bills  skeletonized .  667 

forwarded  to  accounting  department,  arrangements  for 675 

purchase,  additions  to 573 

checking  of 571 


318  DISBURSEMENT— INDEX 

PARAGRAPH 

Invoices,  purchase,  deductions  from 572 

transfer 5/6 

Joint  facility  bills,  summary  of  distribution  of  charges  on 441 

Labor  and  material  disbursed,  detailed  records  of 538 

used  in  reclamation,  charging  of 463 

Lack  of  cause  of  action  by  Arbitration  Committee 449 

Letter  forms,  standard  mimeographed 669 

Letters,  form 668 

special,  air  tubes  for 633 

transcribed,  price  of 616 

Line-a-time  machine 612 

Listing  and  adding  machines,  uses  and  operation  of 596,  597 

Loss  and  damage  claim  authorization jblank 434 

deducted  fromjpurchasejnvoices 572 

to  material 583 

to  stock  material 584 

Lumber  calculator 653 

Machine  accounting,  equipment  employed  in 473 

computing,  and  typewriter  combined 609 

operators  used  in  preparation  jDf.voucher  registers 507 

system,  cards  used^in 470 

Machines,  adding,  uses  and  operation  of 596,  597 

addressing 624 

advantages  in  accounting  work 489 

cancelling 632 

card-punching 613 

cylindrical  shaving 614 

dating  and  numbering  combined 627 

dictating  and  transcribing 614 

disadvantages  in  accoundng  work 490, 491 

duplicating 617,  620,  621,  622,  623 

electric  sorting 613 

for  multiplication  and  division,  kinds  of 600,  601,  602 

operation  of 598 

operators  for 603 

uses  of 599 

gang  punch 472 

kinds  utilized  in  accounting 473 

listing,  uses  and  operation  of 596,  597 

non-listing  adding,  uses  and  operation  of 604 

non-listing  computing,  charts  used  in  connection  with 592 

uses  of 591 

numbering 626 

records  maintained  by  use  of 482 

required  in  accounting ....    473 


DISBURSEMENT— INDEX  319 

PARAGRAPH 

Machines,  results  obtained  from  use  of 487, 488 

sealing; 637 

sorting,  rented  from  manufacturers 472 

stamping 637 

statistics  compiled  by  use  of 486 

tabulating 613 

tabulating,  rented  from  manufacturers 472 

used  in  distribution  of  debits  and  credits 474 

used  in 'preparation  of  payrolls 480 

use  of  number  symbols  in  accounting  with 468 

work  applied  to 474 

work,  computing,  centralized 593 

computing,  training  operators  for 5^4 

Mail  carriers  for  inter-office  communications 649 

chute 636 

elevator,  electric 635 

opener 625 

Mandatory  rules,  carriers  bound  by 433 

date  effective 433 

procedure  for  changing 442 

refusal  to  comply  with 443 

Manufacture,  material  in  course  of,  accounting  for 581 

material  issued  from  stock  for  use  in 577 

Material  accounts,  adjusted  to  basis  of  inventory '        562 

and  labor  disbursed,  detailed  records  of 538 

used  in  reclamation,  charging  of 463 

and  stocks,  supervision  of 565 

and  supplies,  inventory  of 588 

and  supplies  transferred 580 

classification  for  inventory 563 

classified  statement  of . . . , 587 

damage  to 583 

in  course  of  manufacture,  accounting  for 581 

issued,  charging  for 579 

issued  from  stock  for  use  in  manufacture 577 

issued  on  shop  orders 577 

loss  of 583 

obsolete,  accounting  for 582 

reclaimed,  accounts  for 463 

charging  of 464 

cost  of '.  464 

definition  of 462 

released,  accounting  for 578 

returned  to  stock 578 

scrao,  accounting  for 578 


320  DISBURSEMENT— IX  DEX 

PARAGRAPH 

Material  secondhand,  accounting  for 578 

t  definition  of 461 

stock,  balance  sheets  for 586 

loss  and  damage  to 584 

transfer 576 

transferred,  bills  for 576 

transportation  charges  on 575 

Materials  and  supplies,  accounting  for 567,  568 

charging  out  at  cost 570 

classification  and  prices  of rf 569 

standard  price  book  for 570 

accounting  for  sales  of 585 

basis  for  prices  in  sales  of 585 

Mechanical  department  to  handle  accounting  work 498 

devices  in  disbursement  work 465 

investigation  of  use  of 466,  467 

used  in  disbursement  accounting 590 

Method  of  forwarding  arbitration  papers 456 

Mimeograph  duplicator 617 

Mimeographed  standard  letter  forms 669 

Multigraph 622 

Multiplication  and  division  machines,  kinds  of 600.  601,  602 

machines,  operation  of 598 

and  division  machines,  operators  for 603 

macnines,  uses  of 59V 

Non-listing  adding  machines,  uses  and  operation  of 604 

computing  machines,  charts  used  in  connection  with 592 

uses  of 591 

Notice  of  change  in  rules 442 

Notification  of  decision  by  Arbitration  Committee 459 

Number  symbols  in  use  of  machines  in  accounting 468 

Numbering  and  dating  machines,  combined 627 

machines 626 

papers  for  arbitration  claims 451 

Numbers  for  accounts  in  card  system  of  distributions 512 

for  bills  and  vouchers 656,  657,  658 

for  indicating  class  of  service  of  charges 654 

for  train  runs 655 

Obsolete  material,  accounting  for 582 

Office,  audit,  accounting  work  done  by 496 

Opener,  mail 625 

Operating  divisions,  form  for  condensing  sheet  of  vouchers  audited 

for 519 

expenses,  condensing  sheet  for 521 

Operators  for  multiplication  and  division  machines 603 


DISBURSEMENT— INDEX  321 

PARAGRAPH 

Operators,  machine,  used  in  preparation  of  voucher  registers ....  507 

student  course  for  training  for  computing  machine  work. . . .  595 

training  for  computing  machine  work 594 

Orders,  shop,  for  material 577 

Outstanding  bills  and  vouchers,  reconcilement  €>f •   485 

Over  shipments  added  to  purchase  invoices 573 

Paper  fasteners 639 

punch 643 

Papers  for  arbitration  claims,  numbering 45 1 

voucher,  filing  of . 670 

Payment  for  car  services 436 

for  per  diem  balances 436 

of  bills  by  agents 662 

of  expense  accounts 664 

plan  of 524 

quick,  ticket  for 665 

Pay  roll  cases 650 

preparation  of 660 

semi-monthly 661 

use  of  machines  in  connection  with 480 

Pencil  sharpeners 638 

Per  diem  balances,  drafts  for 437 

reports  of 437 

settlement  for 436 

Perishable  freight,  compilation  of  cost  of  ice  and  salt  for 527 

form  for  reporting  cost  of  ice  and  salt  for 526 

instructions  for  compilation  of  cost  of  ice  and  salt  for 529 

Personal  expense  accounts,  standard  form  for 522,  523 

Phonographs .' 614 

Photography  in  duplication 623 

Plan  for  record  of  addition  and  betterment  expenditures 545,  560 

Postal  scales 637 

Posting  charges  and  credits  from  cards » 513 

distribution  of  vouchers 511 

Powers,  equity,  of  Arbitration  Committee 448 

Prepayment  of  charges  on  forwarding  arbitration  papers 456 

Price  book,  standard,  for  materials 570 

Prices  and  classification  of  materials  and  supplies 569 

applied  to  material  in  inventories 589 

in  sales  of  materials,  basis  for 585 

of  letters  transcribed 616 

on  repair  cards 501 

Primary  accounts,  check  of  charges  to 493 

distribution  on  voucher  register 517 

Printed  forms 668 


322  DISBURSEMENT.— INDEX 

Procedure  for  changing  mandatory  rules 442 

in  arbitration 459 

Protectors,  check „ 631 

Punch  and  requisition  card,  combination  of 479 

machines,  gang 472 

paper 643 

Punching  of  cards 469 

cards  used  in 470 

system,  verification  of  correctness  of 483 

Purchase  invoice,  information  shown  on 574 

additions  to '. 573 

deductions  from 572 

checking  of 571 

Quick  payment  ticket 665 

Radial  distributor 629 

R.  A.  O.  A.  forms  for- addition  and  betterment  accounting 532,  533 

Rail  and  ties  in  transit,  cards  for 666 

Received  record  checked  with  purchase  invoices 571 

Reclaimed  material,  accounts  for 463 

charging  of 464 

cost  of 464 

definition  of 462 

Reclamation,  charges  incident  to 463 

charging  of  labor  and  material  used  in 463 

of  second-hand  material 461 

Reconcilement  of  outstanding  bills  and  vouchers 485 

Record  of  equipment  compiled  by  machines 478 

of  foreign  cars  repaired,  inspection  of 500 

received,  checked  with  purchase  invoices 571 

Records,  cards  balanced  against  records  in  card  system 483 

care  of 670 

detailed,  elimination  by  card  system 484 

of  labor  and  material  disbursed 538 

maintained  by  use  of  machines 482 

of  addition  and  betterment  expenditures,  plan  for 545-560 

of  expenditures .  537 

under  authorities — uses  of  various  forms 541-543 

Refusal  to  abide  by  decisions  of  the  Arbitration  Committee 443 

comply  with  mandatory  rules 443 

submit  statement  for  arbitration  claim 453 

Register  and  index  for  recurring  bills,  form  for 676 

and  index  of  bills,  advantages  of 678 

checked  with  bills  for  duplication 675 

of  audited  vouchers,  distribution  omitted  from 517 

of  audited  vouchers,  information  on ' 515 


DISBURSEMENT— INDEX  323 

PARAGRAPH 

Register  of  bills,  recurring,  uses  of 677 

of  vouchers  audited,  distribution  on 516 

distribution  to  primary  accounts 517 

form  for 506 

vouchers  audited,  form  for 514 

Registers,  voucher,  distribution  data  on 509 

use  of  machine  operators  in  preparation  of 507 

Registration  of  bills,  form  for 674 

Released  material,  accounting  for 578 

Repair  bills,  car,  and  vouchers,  correct  accounting  for 496 

correct  preparation  of 497, 499 

of  foreign  lines,  handling  of 503 

plan  for  handling 499 

cards,  prices  on 501 

card  writers,  car,  supervision  of 502 

cards,  writing  up 501 

tracks,  record  of  foreign  cars  placed  on •         500 

Repairs,  car,  compilation  of  cost  data  in  connection  with 504 

delay  to  foreign  cars  in  connection  with 505 

Reports,  copies  of  original,  use  of 540 

division,  cards  punched  from 479 

of  employees  and  their  compensation,  use  of  machines  in ...  481 

of  per  diem  balances 437 

Requisition  and  punch  card,  combination  of 479 

Responsibility  and  supervision  of  correct  accounting 497 

Results  obtained  from  use  of  machines 487, 488 

Roll,  expense,  for  stations 662 

Rolls,  expense,  for  stations,  settlements  for 662 

pay,  preparation  of 660 

semi-monthly 661 

Rubber  stamps 640 

Rule,  cylindrical  slide,  description  and  uses  of 605,  606 

Rules,  mandatory,  carriers  bound  by 433 

date  effective 433 

procedure  for  changing 442 

refusal  to  comply  with 443 

Runs  of  trains,  numbers  for 655 

Sales  of  materials,  accounting  for 585 

basis  for  prices  in 585 

Salt  and  ice  delivered  in  bunker  cars,  information  of 528 

for  perishable  freight,  instructions  for  compilation  of  cost  of.  529 

on  perishable  freight,  compilation  of  cost  of 527 

form  for  reporting  cost  of 526 

Saving  resulting  from  use  of  machines 487,  488 

Scales,  postal 637 


324  DISBURSEMENT— 

PARAGRAPH 

Scrap  material,  accounting  for 578 

Sealing  machines 637 

wax  pot,  electric 637 

Secondhand  material,  accounting  for 578 

definition  of 461 

Semi-monthly  payrolls 661 

Service,  car,  settlement  for 436 

class  of  charge  indicated  by  numbers 654 

Settlement  for  station  expense  rolls 662 

Sharpeners,  pencil 638 

Shaving  machines,  cylindrical 614 

Sheet,  condensing,  for  vouchers  audited,  use  of 513 

Shop  cost  data,  compiled  by  machines 476 

orders  for  material 577 

Shortages  deducted  from  purchase  invoices 572 

Signagraph 630 

Skeletonized  blanks 667 

Slide  rule,  cylindrical,  description  and  uses  of 60$,  606 

Sorting  machines,  electric 613 

rented  from  manufacturers 472 

Stamping  machines 637 

Stamps,  rubber 640 

Standard  forms,  R.  A.  O.  A 680 

letter  forms,  mimeographed 669 

price  book  for  materials 570 

Statements,  classified,  of  material. 587 

for  arbitration  cases 450 

for  arbitration  claim,  refusal  to  submit 453 

of  bills  to  accompany  tracer 439 

Station  expense  rolls,  settlement  for 662 

Stations  expense  rolls 662 

Statistics,  casualty,  compiled  by  machines '. 477 

compiled  by  use  of  machines 486 

Steel  cabinets,  vertical 670 

Stencils,  comparison  of 619 

cutting  of 619 

dermatype 618 

Stock  material,  balance  sheets  for 586 

loss  and  damage  to 584 

returned  to 578 

used  in  manufacture,  issue  of 577 

Stocks  and  materials,  supervision  of 565 

Substitutes  on  Arbitration  Committee 445 

Summary  of  distribution  of  charges  on  joint  facility  bills 441 

Supervision  and  responsibility  for  correct  accounting 497 


DISBURSEMENT— INDEX  325 

PARAGRAPH 

Supervision  of  car  repair  card  writers 502 

of  materials  and  stocks 565 

Supplies  and  material,  inventory  of 588 

transferred 580 

accounting  for 567,  568 

classification  and  prices  of 569 

supervision  of 565 

Suspense  files 672 

Symbols,  number,  in  use  of  machines  in  accounting 468 

Tables,  calculating,  kinds  and  uses 653 

wage,  uses  of 652 

Tabulating  machines 613 

rented  from  manufacturers 472 

Telegrams,  air  tubes  for > .  633 

Telephone,  inter-office 646 

Ticket  for  quick  payment 665 

Ties  and  rail  in  transit,  cards  for 666 

Time  clocks. 641 

daters,  clock 628 

of  employees  for  payrolls,  assembled  by  machines 476 

to  complete  arbitration  work 446 

Tracer  for  unpaid  bills,  information  on 440 

for  unpaid  bills 439 

Tracks,  repair,  record  of  foreign  cars  placed  upon 500 

Train  runs,  numbers  for 655 

Transcribing  and  dictating  machines 614 

Transcription  in  central  bureau 615 

of  letters,  prices  of 616 

Transfer  invoices 576 

of  charges  to  office  having  charge  of  accounting r . .  535 

of  material 576 

of  material  and  supplies 580 

Transportation  charges  on  material 575 

deducted  from  purchase  invoices * 572 

Trucks,  uses  of 642 

Tubes,  air,  for  telegrams  and  special  letters 633 

Typewriter  and  computing  machine,  combined 609 

cyclometer 611 

for  flat  writing 610 

uses  of 607 

with  adding  machine  attachment 608 

Valuation  Order  No.  3,  forms  prescribed  for  addition  and  better- 
ment accounting 530,  531 

Verification  of  correctness  of  punching  system 483 

Visible  card  index  file . .  65 1 


326  DISB  URSEMENT— INDEX 

PARAGRAPH 

Voucher^check,  handling  of 510 

form  of 679 

index 508 

registers,  distribution  data  on 509 

register,  distribution  to  primary  accounts 517 

registers,  use  of  machine  operators  in  preparation  of 507 

skeletonized 667 

papers,  filing  of 670 

Vouchers  and  bills,  numbers  for 656,  657,  658 

outstanding,  reconcilement  of 485 

preparation  of 659 

and  car  repair  bills,  correct  accounting  for 496 

audited,  balance  for 508 

condensing  sheet  by  operating  divisions,  form  for 519 

condensing  sheet,  form  for 511 

form  for  register  of 506 

register  for,  distribution  on 516 

form  for 514 

information  on ; .  515 

of,  distribution  omitted  from 517 

use  of  condensing  sheet  for 513 

distribution  on,  posting 511 

Wage  tables,  uses  of 652 

Wax  pot,  electric  sealing 637 

Weight,  errors  in,  added  to  purchase  invoices 573 

Work,  accounting,  done  by  mechanical  department 498 

should  be  done  by  accounting  department,  reasons  for. .  498 

arbitration,  completion  of 446 

clerical,  in  connection  with  car  repair  bills 501 

to  which  machines  are  applied 474 

Writers  of  repair  cards,  supervision  of 502 


DISBURSEMENT— MANDATORY 


433.  The    following    rules,    relating    to    inter-road    dis- 
bursements accounts,  shall  be  mandatory  and  binding  upon 
carriers  who  are  members  of  the  Railway  Accounting  Offi- 
cers Association,  operating  in  North  America,  and  shall  be- 
come effective  and  operative  as  of  January  1,  1922: 

434.  Loss  and  Damage  Claim  Authorization  Blank.     As 
a  means  of  facilitating  the  ready  identification  of  the  author- 
ization blank  when  attached  to  claim  papers,  R.  A.  O.  A. 
Standard  Form  200,   Loss  and  Damage  Claim  Authoriza- 
tion Blank — shall  be  printed  on  salmon  colored  paper. 

435.  Standard  Form  of  Bill  Blank.     Carriers  must  use 
the  standard  form  of  bill  blank,  R.  A.  O.  A.  Standard  Form 
206,  as  between  carriers,  except  for  car  repairs. 

436.  Settlement  of  Car  Service  and  Per  Diem  Balances. 
The  settlement  of.  car  service  and  per  diem  balances  be- 
tween carriers  should  be  by  draft  on  net  balances,  net  bal- 
ances to  include  the  debits  and  credits  for  per  diem  accrued 
in  the  same  month ;  also  corrections  on  reports  previously 
rendered  and  delayed  reports  for  previous  months. 

437.  Reports   to   creditor   lines   shall   be   forwarded   by 
the  10th  day  of  the  second  month  following  that  in  which 
per  diem  accrued  (see  Rule  11,  Paragraph  A  of  American. 
Railway  Association,  Current  Code  of  Per  Diem  Rules)  and 
settlement  thereof  will  be  subject  to  draft  on  the  25th  day 
of  the  second  month,  i.  e.,  the  second  month  following  that 
in  which  per  diem  accrued. 

438.  Rendering  Bills  Collectible  in  Duplicate.     All  bills 
against  other  carriers  (except  for  car  repairs)  must  be  ren- 
dered in  duplicate. 

439.  Standard  Form  for  Use  in  Tracing  for  Unpaid  Bills. 
All  tracers  for  unpaid  bills  between  carriers  shall  be  accom- 
panied by  a  statement  of  such  bills  on  R.  A.  O.  A.  Standard 
Form  210,  rendered  in  duplicate,  the  original  to  be  returned 

327 


328  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

to  the  forwarding  carrier,  and  the  copy  retained  by  the  re- 
ceiving carrier. 

440.  The  description  of  account  on  the  tracer  must  be 
clear  and  concise,  and  that  for  bills  covering  the  shipment 
of  material,  must  show   the  destination  of  the  shipment. 

441.  Procedure  for  Changing  the  Rules.     Any  member 
of  the  Association  may   take  up  with  the   Secretary  any 
specific  suggestions  for  adding  to  or  amending  these  rules. 

442.  Such  communication  shall  be  referred  to  the  Com- 
mittee on   Disbursement  Accounts   for   consideration   and 
report  to  the  Association. 

443.  Refusing  to  Comply  With  Rules.     Whenever  any 
member  of  the  Association  fails  to  comply  with  the  man- 
datory   inter-road    disbursement    accounting    rules,    or    de- 
clines to  abide  by  decisions  of  the  Inter-road  Disbursement 
Accounting  Arbitration  Committee,  the  facts  shall  be  re- 
ported  to  the   Secretary.     All   parties  interested   shall   be 
given  opportunity  of  stating  their  side  of  the  case.     If  the 
facts  submitted  conclusively  sustain  the  charge  made,  the 
Secretary  shall  notify  the  officer  directly  in  charge  of  such 
matters  for  the  carrier  interested ;  and,  if  the  Secretary  does 
receive,  within  twenty  days  from   such  officer,   advice  to 
the  effect  that  the  specific  rules  or  decisions  have  been  and 
will  be  observed  or  enforced,  the  Secretary  shall  informally 
notify  those  carriers  directly  concerned  accordingly.    If  the 
Secretary  does  not  receive  information  regarding  the  ob- 
servance of  the  rules  as  herein  set  forth,  the  Secretary  shall 
bring  the  facts  to  the  attention  of  the  Chief  Accounting 
Officer  of  the  carrier  at  fault ;  and,  if  the  Secretary  does  not 
receive,  within  twenty  days,  specific  advice  from  the  chief 
accounting  officer  that  the  rules  or  decisions  have  been  and 
will  be  observed  or  enforced,  the  Secretary  shall  issue  a 
circular  to  all  members  of  the  Association  stating  that  such 
and  such  a  railroad  has  not  been  and  is  not  observing  or 
enforcing  such  and  such  a  mandatory  rule  or  decision. 

444.  Inter-Road  Disbursement  Accounting  Arbitration 
Committee.  This  Committee  shall  consist  of  three  mem- 
bers directly  in  charge  of  disbursement  accounting,  one 


DISBURSEMENT — MANDATORY  329 

member  from  the  eastern  territory,  one  member  from  the 
western  territory,  and  one  member  from  the  southern  terri- 
tory. Such  Committee  shall  be  appointed  by  the  President 
after  each  annual  meeting. 

-445.  Substitute  in  Case  of  Interest.  If  any  member  of 
the  Inter-road  Disbursement  Accounting  Arbitration  Com- 
mittee shall  be  interested  in  any  question  referred  to  such 
Committee,  or  shall  for  any  other  reason,  be  unable  to 
serve,  the  President  shall  appoint  disinterested  members  of 
the  Association  eligible  as  substitutes  for  those  interested 
or  unable  to  serve.  If  the  interest  of  the  President  in  the 
specific  case  is  such  as  to  disqualify  him  for  making  the  ap- 
pointment, then  the  appointment  of  a  disinterested  member 
shall  be  made  by  the  First  Vice  President,  or,  if  the  First 
Vice  President  be  unable  to  serve  for  the  same  or  any  other 
reason,  then  the  appointment  shall  be  made  by  the  Second 
Vice  President. 

446.  Completing  Arbitration  Work.     The  Interroad  Dis- 
bursement Accounting  Arbitration  Committee  shall  have 
thirty  days,  in  addition  to  its  regular  term  of  service,  in 
which  to  complete  the  arbitration  of  such  matters  as  have 
been  submitted  to  it  by  the  Secretary  prior  to  the  annual 
meeting. 

447.  Duties  of  Interroad  Disbursement  Accounting  Ar- 
bitration Committee.     This  Committee  shall  consider  and 
act  upon  all  matters  involving  interpretation  of  the  R.  A. 
O.     A.     Mandatory     Interroad     Disbursement     Accounting 
Rules  and  involving  disputes  arising  regarding  the  applica- 
tion of  such  rules. 

448.  No  Equity  Powers.     The  Interroad  Disbursement 
Accounting  Arbitration   Committee   shall   have   no   equity 
powers  but  shall  decide  upon  the  evidence  contained  in  the 
papers.    The  decision  of  a  majority  of  the  Committee  shall 
be  binding  upon  the  parties  involved.     In  giving  decisions 
or  awards  the  Arbitrators  shall  give  decision  on  each  and 
every  question  submitted  and  such  decision  shall  be  ex- 
plicit and  consistent  so  that  it  may  be  carried  out. 

449.  No  Cause  of  Action.     When  no  cause  of  action  lies 


330  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

under  the  rules,  the  Interroad  Disbursement  Accounting 
Arbitration  Committee  shall  so  decide.  In  such  cases  the 
$10.00  Arbitration  Fee  shall  be  charged  to  the  carrier  or 
carriers  arbitrating  without  cause. 

450.  Statements    to    Be    Submitted.     A    comprehensive 
statement  based  upon  the  evidence  in  the  papers  shall  be 
made  and  the  points  upon  which  a  decision  is  desired  shall 
be  definitely  stated.     This  shall  be  done  over  the  personal 
signature  of  the  officer  directly  in  charge  of  the  interested 
department  of  the  carrier  desiring  arbitration.     All  papers 
shall   then   be  forwarded   to   other   interested   carriers   for 
them  to  attach  similar  statements. 

451.  Numbering   Papers.     Each  paper   included   in   the 
file  shall  be  numbered  in  the  upper  right  corner  by  the  car- 
rier submitting  for  arbitration,  commencing  with  number 
one  on  the  first  paper  at  the  bottom  of  the  file. 

452.  Communication    Between    Interested    Carrier   and 
Arbitrators    Prohibited.     No    direct    communication,    oral, 
written  or  printed,  shall  be  allowed  between  members  in- 
terested in  an  arbitration  before,  during,  or  after  such  arbi- 
tration, and  any  member  of  the  Interroad  Disbursement  Ac- 
counting Arbitration  Committee  in  connection  with  such 
arbitration,  save  and  except  as  herein  made  and  provided. 
Any  necessary  communication  for  a  proper  purpose  shall  be 
made  through  the  Secretary,  and  when  he  is  in  doubt  as  to 
the  propriety  thereof,  he  shall  refer  the  matter  to  the  Presi- 
dent and  be  guided  by  his  decision. 

453.  Carrier   Refusing   to    Submit    Statement   Not    Re- 
leased.    In  the  event  of  any  carrier  refusing  to  present  a 
statement  of  its  case,  such  refusal  must  be  made  in  writing 
over  the  personal  signature  of  the  officer  directly  in  charge 
of  the  interested  department.     Such  refusal  to  present  its 
statement  or  argument  shall  not  release  any  carrier  from 
its  liability  under  the  decision  of  a  majority  of  the  Arbitra- 
tion Committee. 

454.  Preferred  Attention   Required.     When   papers  are 
submitted  as  provided  herein,  they  shall  receive  preferred 


DISBURSEMENT— MANDATORY  331 

attention  by  each  carrier,  fifteen  days  being  allowed  each 
carrier  in  which  to  prepare  brief  and  forward  its  argument 
and  papers. 

455.  Papers   Returned   to   Carrier  Requesting  Arbitra- 
tion.    When  all  carriers  interested  have  stated  their  case 
or  refused  to  do  so,  the  papers  shall  be  returned  by  the  last 
carrier  to  the  carrier  requesting  arbitration,  which  carrier 
shall  then  forward  the  papers  at  once  to  the  Secretary,  first 
ascertaining  that  all  rule  requirements  have  been  complied 
with  and  that  the  papers  are  in  as  neat  a  condition  as 
possible. 

456.  Method  of  Forwarding  Papers.     All  arbitration  pa- 
pers shall  be  forwarded  by  express,  registered  postal  mail, 
or  registered  railroad  mail.     The  carrier  forwarding  the 
papers  shall  prepay  all  necessary  charges. 

457.  Arbitration  Fee.     A  fee  of  $10.00  shall  be  charged 
for  each  arbitration,  such  fee  to  be  advanced  by  the  carrier 
asking  arbitration,  and  must  accompany  papers  to  the  Sec- 
retary of  the  Association. 

458.  Arbitration    Fund,    How    Disposed    Of.     All    fees 
made  for  arbitrating  claims  shall  be  kept  by  the  Secretary 
of  the  Association  in  a  separate  fund.    $1.00  of  the  fee  for 
each  arbitration  shall  be  credited  to  the  general  fund  of  the 
Association,  and  $3.00  for  each  arbitration  participated  in 
by  them  shall  be  paid  to  each  member  of  the  Arbitration 
Committee. 

459.  Procedure  of  Committee,  Etc.    When  the  foregoing 
requirements  have    been  complied    with  (as  to  which    the 
Secretary  of  the  Association  shall  be  the  judge),  the  Secre- 
tary shall  attach  his  acknowledgment  of  the  arbitration  fee 
and  forward  the  papers  to  a  member  of  the  Interroad  Dis- 
bursement   Accounting    Arbitration    Committee,    not    the 
chairman,  who  shall  render  his  award  in  the  case,  and  for- 
ward the  papers  with  his  award  to  the  other  member  of 
the  Arbitration  Committee,  not  the  chairman,  who  shall 
render  his  award  and  forward  his  award  and  all  papers  to 
the  chairman.     The  chairman  shall  render  his  award  and 
forward  the  award  of  the  Arbitration  Committee,  together 


332  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

with  all  papers,  to  the  Secretary,  who  shall  return  all  the 
papers  together  with  the  award  rendered  by  the  Arbitra- 
tion Committee  to  the  carrier  from  whom  he  received  them 
originally.  Each  member  of  the  Arbitration  Committee 
shall  send  to  the  Secretary  a  carbon  of  his  letter  of  trans- 
mittal  to  the  next  member  of  the  committee.  The  Secre- 
tary shall  notify  each  carrier  interested  the  result  of  the  de- 
cision of  the  Interroad  Disbursement  Accounting  Arbitra- 
tion Committee. 

460.  Arbitration  Fee,  How  Apportioned.  The  charge 
for  arbitration  shall  be  borne  by  the  carrier  or  carriers 
against  which  the  decision  is  given  and  shall  be  apportioned 
by  the  Interroad  Disbursement  Accounting  Arbitration 
Committee  at  the  time  decision  is  rendered. 

Note. — The  R.  A.  O.  A.  Standard  Disbursement  Forms  prescribed  in 
the  foregoing  rules  are  shown  on  pages  386  to  408  of  this  book. 


DISBURSEMENT- 
RECOMMENDATORY 

461.  Reclamation  of  Second-hand  Material.     The  terms 
"Second-hand  Material"  and  "Reclaimed  Material"  are  fre- 
quently used  in  a  somewhat  confusing  manner,  and  in  order 
that  there  may  be  no  misunderstanding  as  to  the  use  of  the 
terms,  "Second-hand  Material"  may  be  denned  as  such  ma- 
terial as  has   been  released   from  use  in  such  condition    as 
that  it  may  be  applied  again  without  repair  or  other  process 
of  manufacture. 

462.  "Reclaimed  Material"  is  material  picked  up  or  ac- 
quired during  the  usual  process  of  repairs  and  renewals,  or 
as  the  result  of  obsolescence,  which  by  a  process  of  manu- 
facture has  been  made  usuable  in  some  form. 

463.  Accounts    should    be    kept    to    which  should    be 
charged,  at  its  scrap  value,  all  material  when  placed  in  pro- 
cess of   reclamation.     To   these   accounts   should   also   be 
charged  the  cost  of  all  labor  and  material  used  in  the  pro- 
cess of  reclamation,  together  with  a  proportion  of  shop  and 
store  expenses. 

464."  Reclaimed  material  should  be  charged  to  stock  ac- 
counts at  its  cost  as  determined  by  the  method  outlined  in 
the  preceding  paragraph. 

USE  OF  ELECTRIC  SORTING  AND  TABULATING 

MACHINES  AS  APPLIED  TO  DISBURSEMENT 

WORK 

465.  Realizing  the  advantages  to  be  derived  from  use  of 
mechanical  devices  in  disbursement  work,  the  Railway  Ac- 
counting Officers  Association  has  endeavored  to  ascertain 
to  what  extent  electric  sorting  and  tabulating  machines  are 
used  in  connection  with  work  in  Disbursement  Offices. 

466.  The  investigation  included  all  roads  using  or  hav- 
ing used  electric  sorting  and  tabulating  machines  in  dis- 

333 


334  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

bursement  work,  so  far  as  it  was  reasonably  possible  to 
ascertain  those  roads,  but  this  is  not  necessarily  conclusive 
that  the  entire  field  has  been  covered. 

467.  The  experience  of  these  roads,  however,  may  be  an 
indication  of  the  class  of  work  on  which  the  machines  can 
be  used  but  it  is  not  the  intention  of  this  report  to  express 
an  opinion  as  to  the  merits  or  the  disadvantages  of  the  ma- 
chines as  applied  to  disbursement  work,  the  report  being  a 
summary  of  the  replies  received  and  is  intended  purely  as 
a  matter  of  information.     The  mileage  of  roads  using  the 
machines  ranges  from  1053  to  9581. 

468.  Cards  and  Method  of  Punching.     In  order  to  oper- 
ate under  the  system,  it  is  necessary  to  devise  a  more  or  less 
elaborate  system  of  number  symbols  depending  upon  the 
extent  to  which  the  machines  are  used ;  that  is,  accounts  are 
designated  by  one  set  of  numbers,  states  by  another,  oper- 
ating divisions  by  a  third,  accounting  divisions  by  still  an- 
other set,  etc.,  each  class  of  information  having  a  particular 
set  of  numbers  assigned  to  it. 

469.  The  information  is  punched  on  the  cards  by  means 
of  hand  key  punch  or  gang  punch  machines,  the  gang  punch 
being  used  when  the  same  information,  such  as  dates,  oper- 
ating or  accounting  divisions,  etc.,  are  shown  on  a  large 
number  of  cards  and  the  cards  may  be  punched  with  this 
information  in  advance.    The  detailed  information  such  as 
account  numbers,  charges  to  accounts,  etc.,  being  punched 
on  each  separate  card  by  means  of  the  hand  punch  operated 
in  the  same  manner  as  a  non-listing  computing  machine. 

470.  The  cards  are  of  uniform  size  and  thickness  being 
specially  printed  for  use  in  connection  with  the  machine 
system.      Color    schemes    of    cards    are    used    to    indicate 
sources  from  which  the  charges  or  other  data  are  obtained, 
such  as,  one  color  for  vouchers,  a  second  for  bills,  a  third 
for  payrolls,  etc.,  in  order  to  be  able  to  distinguish  at  a 
glance  the  class  of  expense  or  information  contained  on  the 
card. 

471.  Equipment.     The    regular    equipment    consists    of 
hand  key  punch  machines  which,  are  purchased  outright; 


D1SB  URSEMENT—RECOMMENDA  TORY  335 

electrically  operated  sorting  machines  by  means  of  which 
the  cards  are  sorted  to  obtain  the  required  information  and 
electrically  operated  tabulating  machines  through  which 
the  cards  are  run  to  obtain  totals. 

472.  The  sorting  and   tabulating  machines   are   rented 
from  the  manufacturers  at  a  specified  amount  per  month. 
Additional  equipment  consists  of  gang  punch  machines  by 
means  of  which  a  number  of  cards  all  having  the  same  in- 
formation may  be  punched  at  one  time  and  proof  punching 
machines,  hand  operated  in  the  same  manner  as  the  key 
punch  machines,  by  means  of  which  errors  punched  in  the 
original  card  may  be  detected  before  running  through  the 
tabulating  machines. 

473.  Roads  Using  Machines,  Period  of  Operation  and 
Equipment    Employed.     The    investigation    covered    nine 
roads  having  had  the  machines  in  operation   for  periods 
ranging  from  one  to  nine  years,  the  maximum  full  equip- 
ment employed  being  four  sorters  and  eight  tabulators ;  the 
minimum  being  one  sorter  and  one  tabulator,  although  one 
road  which  confines  the  operations   to  bills,   vouchers   and 
material  accounts,  is  doing  the  work  on  the  equipment  of 
another  office  and  using  the  machines  only  part  of  the  time. 
One  other  road,  which  confines  the  work  purely  to  a  record 
of  equipment,  is  doing  the  work  on  the  equipment  of  one 
of  the  other  accounting  offices. 

474.  Work  Applied  To.     Five   roads   report  using  the 
machines  for  the  distribution  of  all  debits  and  credits  to 
operating   and   other   accounts,    from    which   the   monthly 
analysis  of  operations  is  compiled,  also  compiling  operating 
results  by  divisions. 

475.  One   road   distributes   voucher,   bill   and    material 
charges  and  credits  only,  to  operating  and  other  accounts. 

476.  One  road  has  equipped  its  largest  shop  with  ma- 
chines for  assembling  time  of  employes  for  payroll  pur- 
poses and  for  the  compilation  of  shop  cost  data. 

477.  One  road  compiles  casualty  statistics  only,  that  is, 
loss  and  damage  to  freight,  baggage  and  personal  injury 
statistics  by  Commodities,  causes,  districts,  etc.,  by  means 


336  R.  A.  0.  A.  1921  SYNOPSIS— DISBURSEMENT 

of  the  machines  but  has  not  extended  their  use  to  other 
branches  of  disbursement  accounting,  although  the  ques- 
tion of  preparing  statement  of  employes  and  their  compen- 
sation by  means  of  the  machines  is  now  under  con- 
sideration. 

478.  One  road  reports  using  the  machines  only  to  obtain 
record  of  equipment  for  purposes  of  typing  loose  leaf  unit 
record  of  locomotives  and  cars,  the  cards  being  used  as  a 
working  medium  for  depreciation  reports,  annual  and  valu- 
ation reports,  etc. 

479.  The  replies  received  indicate  that  the  roads  using 
the   machines  extensively  in   disbursement  work   have   di- 
visional accounting  in  effect,  the  cards  being  punched  from 
division  reports,  although  in  the  material  accounting  one 
road  uses  a  combination  requisition  and  punch  card,  the 
material  being  ordered  on  information  posted  to  the  card 
and  the  card   punched  when  received   in   the   Accounting 
Office  from  such  information. 

480.  Five  roads  report  distributing  payroll  charges  and 
credits  to  accounts  by  means  of  the  machines,  one  road  dis- 
tributing Locomotive  Department  payrolls  only. 

481.  In  addition  to  distributing  charges,  a  number  of 
roads  have  applied  the  machines  to  the  compilation  of  the 
report  of  employes  and  their  compensation,  which  is  ren- 
dered to  the  Interstate  Commerce  Commission. 

482.  Elimination  of  or  Change  in  Records   Caused  by 
Installation  of  the  Machines.     With  the  installation  of  the 
machines  on  such  roads  as  used  the  machines  extensively  in 
distributing  charges  and  credits,  the  former  hand  posted 
records  by  accounts  were  dispensed  with  and  simple  records 
of  vouchers  and  bills  showing  only  voucher  number,  brief 
description  and  total  of  the  payment  substituted. 

483.  Cards    after    having    been    punched    are    balanced 
against   these   records    to    insure    correctness   of   punched 
amounts.    Some  roads,  however,  go  to  the  extent  of  posting 
and  footing  account  numbers,  division  numbers,  etc.,  in  the 
registers  and  totaling  these  same  numbers  on  the  cards  by 


D1SB  URSEMENT—RECOMMENDA  TOR  Y  337 

means  of  the  machines  as  a  verification  of  the  correctness 
of  the  entire  punching  of  the  card. 

484.  It  is  claimed  that  it  has  not  been  necessary  to  in- 
stall additional  records  except  assembling  sheets  because 
of  the  elimination  of  the  former  hand  posted  distribution 
sheets  and  that  the  elimination  of  these  former  detailed 
records  has  not  resulted  in  any  difficulty  in  obtaining  addi- 
tional information  when  required  at  a  future  date. 

485.  Reconcilement  of  Outstanding  Bills  and  Vouchers. 
No  reconcilements  of  outstanding  amounts  are  arrived  at 
by  means  of  the  machines,  the  simplified  voucher  and  bill 
registers  being  used  for  this  purpose. 

486.  Statistics.     Extensive   casualty   statistics   are  pre- 
pared by  one  road  covering  loss  and  damage  to  freight  and 
baggage  and  personal  injury  accounts  and  the  preparation 
of  individual  locomotive  repair  costs  by  another.       Aside 
from  these  two  roads,  so  far  as  the  information  furnished 
indicates,  no  statistics  are  compiled  by  means  of  the  ma- 
chines except  those.relating  to  the  distribution  of  operating 
expenses  by  accounts  divided  between  freight,  passenger 
and  undivided  for  the  I.  C.  C.  report  and  further  subdivided 
by  states.  In  addition  to  this,  wage  statistics  for  the  I.  C.  C. 
are  arrived  at  through  the  medium  of  the  machines.       In 
distributing  to  operating  accounts  by  states  and  operating 
divisions  it  is  claimed  that  it  is  necessary  to  punch  but  one 
card,  although  one  road  reports  the  necessity  of  punching 
a  separate  card  for  each  account  when  handling  material 
distributions. 

487.  Saving    Resulting   from   Installation   of   Machines 
and  Results  Obtained  as  Compared  with  Former  Methods. 
All  roads  report  a  saving  through  installation  of  machines. 
Some  claim  a  material  saving  and  others  no  material  sav- 
ing but  better  results  being  obtained.    It  is  claimed  that  in 
one  instance  the  machines  were  installed  to  meet  special  re- 
quirements which  could  not  otherwise  have  been  obtained 
except  at  prohibitive  cost.     It  is  also  claimed  that  results 
have  been  satisfactory,  the  machines  assisting  materially  in 
obtaining  figures  ,at  an  earlier  date  than  they  otherwise 


338  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

could  have  been  obtained  and  that  additional  information 
can  be  obtained  at  a  minimum  cost. 

488.  One  road,   however,   reports   having   installed   the 
machines  in  the  disbursement  office  and  in  one  of  the  large 
shops  but  after  a  short  period  dispensed  with  the  machines 
in  the  disbursement  office  claiming  the  volume  of  work  was 
not  great  enough  to  justify  their  continuance.    They  were, 
however,  continued  in  the  shop  for  payroll  and  shop  statis- 
tical purposes. 

489.  Merits    of   Machines   as    Compared   with   Former 
Practice.     Principal      Advantages      and      Disadvantages. 
Where  the  machines  have  been  continued  it  is  claimed  that 
the  principal  advantages  are  the  saving  of  time  and  expense 
in  the  accumulation  of  original  data  and  the  compilation  of 
additional  data  when  called  for  at  a  later  date  and  the  elim- 
ination of  errors.     It  is  claimed  that  no  difficulty  has  been 
encountered  in  obtaining  additional  data  after  a  lapse  of 
time. 

490.  The  principal  disadvantage  seems  to  be  in  that  the 
large  volume  of  cards  requires  considerable  filing  space  also 
the  possibility  of  misfiling  cards  and  careless  handling  re- 
sults in  frayed  edges  making  it  necessary  in  some  instances 
to   repunch  cards.      Some   roads   have   overcome   this    by 
placing  a  special  file  clerk  in  charge  of  the  cards.    This  dis- 
arrangement of  the  cards,   misfiling,   etc.,   has  apparently 
resulted  in  some  confusion  at  times. 

491.  One  road  using  the  cards  for  equipment  purposes 
finds  it  necessary  to  insert  certain  information  on  the  card 
with  pen  and  ink  or  typewriter  because  of  the  various  pur- 
poses for  which  it  is  used.     It  is  claimed  by  one  road  that 
where  only  one  class  of  information  is  required,  machines 
will  accomplish  no  saving  but  will  prove  a  disadvantage. 

492.  Credits.     On  some  roads  the  practice  has  been  to 
punch  one  card   for  debits  and  another   card  for  credits, 
totaling  each  and  deducting  one  from  the  other.    This  has 
been  overcome  by  at  least  one  road  by  the  use  of  comple- 
ments in  the  handling  of  credits,  that  is,  punching  the  9's 
up  to  the  first  figure  in  the  amount  of  the  credit  and  sub- 


DISBURSEMENT— RECOMMENDATORY  339 

tracting  the  balance  except  the  first  unit  from  9  and  punch- 
ing those  figures,  subtracting  the  first  unit  from  10  and 
punching  it.  By  so  handling  the  credits  automatically  de- 
duct themselves. 

ANALYZING  CHARGES  FOR  OPERATING 
EXPENSES,  SUSPENSE  ACCOUNTS,  ETC. 

493.  The    Railway    Accounting    Officers    Association 
recommends,   as   a   means   of   providing   a    check    of    the 
charges  to  the  primary  accounts  under  the  account  Oper- 
ating Expenses,  or  to  Suspense  Accounts,  the  use  of  a  blot- 
ter especially  designed  to  afford  a  comparison  of  the  total 
monthly  charges  to  such  accounts,  the  current  accounting 
period  with  preceding  ones.     The  blotter  suggested  takes 
the  form  of  columnar  sheets  of  twelve  to  fourteen  columns, 
the   columnar   headings   being   the   primary   operating  or 
other    accounts,    number    and    title,    and    the    left    hand 
marginal  reference  the  twelve  months  of  the  fiscal  year,  pro- 
vision being  made  for  semi-annual  sub-totals.    Such  a  blot- 
ter to  be  used  in  conjunction  with  a  ledger  sheet  for  each 
of  the  primary  operating  or  other  accounts,  to  which  shall 
be   posted,   for   condensing   and    analytical    purposes,    the 
charges  from  payrolls  and  the  items  appearing  on  bills, 
vouchers,  etc.,  with  suitable  description  and  document  num- 
ber reference  from  which  totals  may  be  posted  to  the  pro- 
posed blotter. 

494.  The  blotter  suggested  may  be  extended,  if  desired, 
to  provide  separate  sets  of  sheets  for  each  of  the  several 
sources  of  charges,  namely,  payrolls,  vouchers,  bills,  etc., 
likewise  to  provide  for  a  sub-division  of  the  sources  of 
charge  according  to  accounting  districts.  The  ledger  sheets, 
if  the  blotter  is  so  extended,  should  carry  column  headings 
corresponding  to  accounting  districts,  also  suitable  space 
for  grouping  the  postings  according  to  sources  of  charges, 
and   inserting  sub-totals   by  sources   of   charges   for   con- 
venience in  posting  to  blotter. 

495.  Blotters     for     the    comparison    of    final    monthly 
charges  to  the  primary  operating  expense  accounts  to  de- 


340  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

tect  errors  in  distribution,  it  was  found,  were  in  use  with 
several  railroads.  The  idea  may  be  extended,  as  suggested, 
to  effect  like  comparisons  of  the  total  charges  to  each  ac- 
count from  each  of  the  several  sources  separately  for  each 
accounting  district.  The  application  of  the  principle  must 
necessarily  conform  with  the  unit  governing  in  the  report- 
ing of  charges  which  vary  with  the  different  railroads. 

CAR  REPAIR  BILLS  AND  VOUCHERS 

496.  This    subject    naturally    divides    itself    into    two 
sections : 

(a)  The  extent  to  which  the  Accounting  Department 
should  be  responsible  for  correct  accounting  in  connection 
with  car  repair  bills  and  vouchers,  and 

(b)  Whether  it  is  the  best  practice  to  do  as  much  of 
the  accounting  work  as  may  be  possible  in  the  Audit  Office 
or  have  it  done  by  the  Mechanical  Department,  the  Audit 
Office  merely  to  verify  the  calculations. 

497.  Taking  up  the  first  (a)  proposition : 

The  Accounting  Department  should  supervise  and  be 
responsible  for  correct  accounting  in  all  departments; 
therefore,  should  assume  responsibility  for  correct  prepa- 
ration of  car  repair  bills  and  for  the  proper  checking  and 
vouchering  of  such  bills  received  from  foreign  lines. 

498.  With  respect  to  the  second   (b)   proposition : 
Based  on  the  experience  of  roads  which  have  adopted 

the  plan  of  handling  this  work  in  the  Accounting  Depart- 
ment, and  as  a  result  of  consideration  of  the  subject,  it 
is  considered  the  best  practice  and  the  best  results  are 
obtained  by  handling  this  work  in  the  Accounting  Depart- 
ment. The  following  reasons  suggest  why  the  work  can 
be  more  efficiently  handled  in  the  Accounting  Department 
than  in  the  Mechanical  Department: 

(a)  The  Car  Department  is  organized,  equipped  and 
trained  to  give  its  first  attention  to  the  making  of  the 
repairs  in  order  to  get  the  cars  back  into  service,  and  neces- 
sarily is  not  likely  to  attach  the  same  importance  to  re- 


DISBURSEMENT— RECOMMENDATORY  341 

cording  and  accounting  for  the  repairs  made  as  does  the 
Accounting  Department. 

(b)  The  Accounting  Department  is  composed  of  men 
who  are  trained  to  do  all  classes  of  accounting  work.  The 
accountant  is  not  wedded  to  any  particular  branch  of  the 
service,  but  is  taught  to  look  out  for  the  interests  of  all. 
He  appreciates  the  relative  value  of  small  things  and  un- 
derstands the  necessity  of  looking  out  for  them  in  an  effort 
to  stop  all  leakage  in  the  matter  of  accounting  for  revenues 
and  expenses.  So  far  as  matters  of  accounts  and  account- 
ing are  concerned,  his  training  along  analytical  lines  en- 
ables him  to  make  investigations  more  thorough  and  com- 
plete than  would  be  possible  by  a  man  not  so  trained. 
By  concentrating  all  accounting  work  in  connection  with 
the  preparation  of  car  repair  bills  and  vouchers  in  the 
Accounting  Department,  the  carrier  is  assured  of  a  uni- 
form interpretation  of  the  M.  C.  B.  rules  as  they  may  apply 
to  repair  cards  turned  in  from  all  repair  points,  by  men 
who  are  qualified  to  interpret  these  rules  correctly,  the 
prompt  preparation  of  bills  and  vouchers  according  to  the 
most  practical  and  scientific  methods,  resulting  in  bills  and 
vouchers  being  taken  into  proper  month's  accounts.  To 
these  advantages  may  be  added  the  additional  advantage  of 
having  bills  pesented  more  promptly  for  collection;  less 
danger  of  bills  becoming  lost  in  transit  from  Mechanical 
Department  to  Accounting  Department;  usually  more  con- 
venient accessibility  to  the  Car  Accountant's  records  which 
have  to  be  consulted  frequently,  etc.  In  line  with  the 
ideas  expressed  in  the  foregoing  report  the  following  is 
submitted : 

PLAN  FOR  HANDLING  ACCOUNTING  IN  CONNEC- 
TION WITH  CAR  REPAIR  BILLS  AND  VOUCHERS 
THROUGH  THE  ACCOUNTING  DEPARTMENT 

499.  Car  repair  cards  should  be  written  at  point  where 
work  is  done  from  piece  work  form  or  other  original  record 
of  repairs  made.  Each  repair  point  should  number  its 


342  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

cards  consecutively  beginning  with  No.  1  on  the  first  card 
written  the  1st  of  each  month.  The  repair  cards  should  be 
prepared  in  duplicate,  the  original  or  billing  repair  cards 
to  be  forwarded  to  the  Accounting  Department  once  each 
week,  where  they  should  be  sorted  in  alphabetical,  road, 
and  monthly  order  preparatory  to  writing  up  collection 
bills.  When  forwarded  to  the  Accounting  Department  the 
repair  cards  should  be  accompanied  by  a  letter  or  state- 
ment of  transmittal  showing  the  lowest  or  opening  num- 
ber, the  highest  or  closing  number,  and  the  total  number 
of  cards  sent  in.  If  for  any  reason  one  or  more  cards  in 
the  series  are  held  by  the  transmitting  office,  the  letter  of 
transmittal  should  indicate  the  numbers  of  them  and  when 
such  cards  are  later  sent  to  the  Accounting  Department 
they  should  be  entered  on  the  transmittal  letter  or  state- 
ment for  that  week.  The  carbon  copy  or  record  repair 
card  should  be  attached  to  the  piece  work  form  or  repair 
record  and  filed  in  numerical  order  (using  last  two  num- 
bers of  car  repaired).  If  preferred  separate  files  may  be 
maintained  for  duplicate  repair  cards  and  piece  work  forms. 

500.  At  each  point  where  a  repair  track  is  located  there 
should  be  maintained,  in  the  car  foreman's  office,  a  "Record 
of  Foreign  Cars  Placed  on  Repair  Track,"  in  which  will  be 
entered  the  date,  number  and  initial  of  each  foreign  car 
placed  on,  and  taken  off  repair  track.     If  a  foreign  car  is 
placed  on  a  repair  track  for  purposes  other  than  repairs, 
the  record  must  so  show.     This  record  should  be  open  at 
all  times  to  inspection  by  Traveling  M.  C.  B.  Clerks,  In- 
spectors, or  other  officials  who  may  be  assigned   to   this 
duty    by    the    Accounting    or    Mechanical    Departments. 
These  inspectors   or   other   officials   should   compare   this 
record  with  yard  foreman's  record  of  cars  moved  on  and 
off  repair  track  and  should  investigate  any  material  dif- 
ferences between  the  two  sets  of  records. 

501.  The  Accounting  Department  should  price  all  repair 
cards  in  accordance  with  M.  C.  B.  rules;  write  up  collec- 
tion bills;  handle  correspondence  exceptions  taken  to  bills 


DISBURSEMENT— RECOMMENDATORY  343 

by  car  owners;  issue  counter-billing  authorities,  etc. — in 
short  should  do  all  clerical  work  in  connection  with  the 
preparation  of  car  repair  bills  with  the  exception  of  writing 
up  the  repair  cards,  which  should  be  done  at  the  point 
where  the  repairs  are  made. 

502.  With  respect  to  whether  or  not  the  card  writers 
at  the  various  repair  points  should  be  placed  under  the 
jurisdiction  of  the  Accounting  Department,  the  following 
rule  should  govern: 

Where  the  Accounting  Department  has  a  representative 
at  division  points,  in  the  person  of  a  Division  Accountant 
or  similar  official,  the  card  writers  should  "be  under  the 
supervision  of  that  Official.  Where  the  Accounting  De- 
partment has  no  representative  at  division  headquarters, 
the  card  writers  should  report  to,  and  be  under  the  juris- 
diction of  the  proper  official  of  the  Mechanical  Department, 
subject,  however,  to  such  supervision  and  instruction  in 
the  matter  of  preparing  car  repair  cards  as  the  Accounting 
Department  may  see  fit  to  give. 

503.  Foreign  line  bills  when  first  received  by  the  Ac- 
counting Department  should  be  referred   to   the   Car  Ac- 
countant's office  to  establish  that  the  cars  in  connection 
with  which  repairs  are  billed  belong  to  the  company  billed 
and  were  on  the  rails  of  the  billing  company  at  the  time 
the  repairs  billed  were  made ;  should  make  such  further 
check  necessary  to  establish  the  correctness  of  the  amounts 
billed;  handle  exceptions;  prepare  vouchers  covering,  etc. 

504.  As  comparative  cost  data,  the  Accounting  Depart- 
ment should  compile  monthly  the  cost  per  car  day  (1)  for 
repairs  to  foreign  cars,  and   (2)   repairs  to  home  cars  on 
foreign  lines.    In  order  to  know  that  the  accounting  work 
in   connection   with   car   repairs   is   handled    economically, 
the  Accounting  Department  should  also  compile,  from  time 
to  time,  the  cost  of  handling  M.  C.  B.  billing  work  on  the 
basis  of  either  the  cost  per  100  cards,  or  the  cost  per  $100 
of  billing,  in  such  detail  as  each  individual   carrier  may 
elect,  for  example: 


344  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

Per  100  Cards        Per  $100.00 
(Cents)  (Cents) 

Sorting    

Pricing     

Typing   . . . : 

Other    


Total, 


505.  As  the  cost  of  per  diem,  as  well  as  delay  to  freight 
in  transit  is  an  important  factor  in   the   expense   of  car 
repairs,  it   is   desirable   that   the   Accounting   Department 
keep  a  record  of  the  time  that  foreign  cars  repaired  on 
repair  track  are  held  or  delayed  on  account  of  repairs  to 
determine    the    proportion    of    delay    and    per    diem    that 
should  be  charged  against  the  Mechanical  and  the  Trans- 
portation   Departments,   respectively,   and   if   such    delays 
are  excessive,  from  time  to  time  bring  the  results  to  the 
attention  of  the  proper  official  of  the   Operating  Depart- 
ment. 

STANDARD  VOUCHER  REGISTER  AND  VOUCHER 

INDEX 

506.  R.  A.  O.  Standard  Form  No.  211,  Vouchers  Audited 
Register.      This   is    an    abbreviated    form    for    a    machine 
posted   register   of   vouchers   audited   confined   strictly   as 
to   what   is   considered   as    essential    information.      If   de- 
sired space  may  be  provided  to  the  right  of  the  column 
"Name  of  Payee"  for  showing  additional  information,  also 
the  register  may  be  written  in  duplicate  and  a  copy  fur- 
nished   the    Treasurer    for    recording    the    movement    of 
vouchers. 

507.  The  transcription  is  made   direct  from   the  docu- 
ments.   There  is  a  considerable  saving  of  time  and  money 
in  the  use  of  machine  operators  for  this  class  of  work,  par- 
ticularly on  a  large  road  where  several  thousand  vouchers 
are  recorded  each  month. 

508.  Such  a  register,  combined  with  a  suitable  voucher 
index  indicating  the  character  of  the  expense  incurred,  will 


DISBURSEMENT— RECOMMENDATORY  345 

give  a  complete  record  of  the  document,  date  to  the  Treas- 
urer, with  space  for  marking  off  cash.  The  "Vouchers 
Audited"  balance  is  drawn  direct  from  this  register. 

509.  While  the  information  is  all  that  is  essential,  the 
record  is  maintained  in  somewhat  abbreviated  or  simpli- 
fied form  as  compared  with  most  registers  of  the  kind. 
All  distribution  data  are  omitted  from   this  register  and 
separately    compiled    from    Accounting    Department    file 
copies  of  documents  after  the  original  vouchers  have  been 
passed  for  payment. 

510.  As  soon  as  audited  as  to  correctness  of  payment, 
etc.,  the  original  voucher  or  voucher  check  should  be  num- 
bered, finally  approved,  and  passed  to  the  Treasurer,  the 
office  copy  being  used  in  the  Disbursement  Department 
for    recording    in    the    vouchers    audited    register.     This 
method   materially   expedites   the   movement   of   vouchers 
through  the  Disbursement  Office,  a  matter  which  is  recog- 
nized to  be  of  special  importance. 

511.  R.  A.   O.  A.   Standard   Form  No.   212,   Vouchers 
Audited  Condensing  Sheet.    This  is  a  simple  form  of  con- 
densing sheet  which  fully  meets  the  requirements  for  post- 
ing distributions  assembled  by  the  card  system  on  electric 
tabulating  machines. 

512.  Provision  has  been  made  for  all  operating  expense 
accounts,  operating  revenue  accounts,  addition  and  better- 
ment accounts,  income  accounts  and  general  accounts.    As 
to  the  latter,  numbers  may  be  assigned  for  card  punch- 
ing and  tabulating  purposes,  according  to  such  code  sys- 
tems as  may  be  adopted  by  individual  roads  for  the  pur- 
pose   of    conveniently    assembling    distributions    affecting 
accounts  other  than  those  for  which  specific  numbers  are 
assigned  by  the  Interstate  Commerce  Commission  Classi- 
fication. » 

513.  This  form  is  a  preliminary  condensing  sheet  for 
posting  the  total  charges  and  credits,  obtained  by  sorting 
and  tabulating  the  cards,  for  each  primary  account,  thus 
arriving  at  the  net  debit  or  credit  to  the  account  in  the 


346  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

voucher  distribution  for  the  month.  It  should,  therefore, 
be  understood  that  the  cards  are  later  arranged  and  sorted 
according  to  the  operating  divisions  or  accounting  divi- 
sions and  classes  of  service,  according  to  the  needs  of  the 
statistical  information  compiled  on  a  particular  road. 

514.  R.   A.   O.   A.   Standard  Form  No.   213,   Vouchers 
Audited  Register.    This  is  a  machine  or  pen  posted  voucher 
audited  register  providing  control  columns  for  balancing 
purposes. 

515.  The  information  to  be  recorded  on  this  register  is 
such  as  can  be  transcribed  direct  from  the  office  copies  of 
documents  after  they  have  been  audited. 

516.  The  form  provides  for  the  distribution  of  vouchers 
recorded  as  between  (a)  investment  accounts,  (b)  operat- 
ing expense  accounts,  (c)  operating  revenue  accounts,  and 
(d)    income  accounts,   for   the  reason   that   these   control 
columns  are  considered  useful  in  balancing  the  voucher 
distribution  for   the  month   to   the  totals   established   for 
each    group    of    accounts    affected,    and    in    addition    the 
voucher  register  itself  is,  perhaps,   more  complete  when 
the   expenditures   recorded    therein   are   classified    in    this 
manner. 

517.  All  information  as  to  the  distribution  by  primary 
accounts  is  purposely  omitted  from   the  register  as  it  is 
believed  that  the  control  column  referred  to  will  suffice 
in    balancing    the     distribution     by    operating    divisions, 
classes  of  service,  etc.,  as  set  up  on  separate  condensing 
sheets. 

518.  The  space  allotted  for  "Other  General  Ledger  Ac- 
counts," provides  for  the  final  distribution  as  the  amounts 
recorded  thereunder  must  be  shown   separately   for   each 
account  and  the  title  of  the  account  is  recorded. 

519.  R.  A.   O.  A.   Standard  Form  No.   214,   Vouchers 
Audited  Condensing  Sheet  by  Operating  Divisions.     By 
indicating  the  folio  number  of  voucher  register  for  each 
voucher  posted,  this  condensing  sheet  is  then  in  convenient 


DISBURSEMENT— RECOMMENDATORY  347 

form  to  draw  off  trial  balances  by  folios  at  any  time  prior 
to  the  final  closing  of  voucher  register. 

520.  The  same  form  may  be  used  as  a  condensing  sheet 
for   any   of    the   other   accounts    shown    on   the   voucher 
register. 

521.  This  form  is  a  final  condensing  sheet  for  Operat- 
ing Expenses  from  all  sources,  by  divisions  and  classes  of 
service. 

STANDARD  FORM  FOR  PERSONAL  EXPENSE 
ACCOUNTS 

522.  In  connection  with   R.  A.   O.  A.   Standard   Form 
No.  209,  for  use  in  preparing  itemized  statements  of  per- 
sonal expenses. 

523.  This    Association    is   of    the    opinion    that,    under 
present  conditions,  it  is  desirable  that  employees  be  reim- 
bursed for  expenses  incurred  while  traveling  on  company 
business  with  as  little  delay  as  possible  after  they  have 
rendered   their  personal   expense  account   for  the   month. 
In  order  to  effect  prompt  payment,  the  following  plan  is 
recommended : 

524.  The   employee    should   prepare    and    transmit    his 
expense  account  to  the  officer  on  whose  payroll  he  is  car- 
ried, at  the  close  of  business  on  the  last  day  of  the  month. 
After  an  examination  and  check  of  the  expense  account, 
the  officer  should  draw  a  special  form  of  draft  in  payment 
of  the  expense  account  and  deliver  or  mail  same  to  the 
employee.     The    officer    drawing    the    drafts    in    payment 
should  then  prepare  a  clearance  voucher  or  entry,  cover- 
ing all  of  the  expense  accounts  for  which  he  has  issued 
draft  and  submit  same  with  the  expense  accounts  to  the 
Accounting   Department.      Drafts   when    paid    should    be 
charged  to  a  clearing  account,  which  in  turn  will  be  re- 
lieved by  the  voucher  or  entry  prepared   by  the   issuing 
officer. 

525.  The  foregoing  plan  is  designed  for  use  in  connec- 
tion with  supervising  and  traveling  forces. 


348  R.  A.  0.  A.  1921  SYNOPSIS-DISBURSEMENT 

STANDARD  FORM  FOR  REPORTING  COST  OF  ICE 

AND    SALT   IN    CONNECTION   WITH 

PERISHABLE  FREIGHT 

526.  The     Railway     Accounting     Officers     Association 
recommends  the  use  of  the  following  standard   form  for 
reporting  the  cost  of  ice  and  salt  in  connection  with  per- 
ishable  freight   for   the   purpose   of   defending   the   allow- 
ances made  to  carriers  or  in  asking  for  increases  in  such 
allowances. 

527.  It  is  understood  that  carriers  are  not  to  compile 
this  information,  currently,  and  are  not  to  either  compile 
it  or  furnish  it  until  and  unless  required.    To  prepare  such 
cost  statistics  currently  would  ordinarily  be  regarded  as 
unnecessary   labor   and    would    usually   be   considered    an 
unwarranted  expense,  unless  those  statistics  were  required 
and  were  currently   serving  a   useful   purpose.     The  rec- 
ords of  the  railroads  should  be  so  arranged  as  to  be  pre- 
pared   to    produce    the    data    for    future    periods,    when 
required. 

528.  The  Association  is   informed   that  in  those  cases 
where  the  ice  or  salt  is  furnished  by  others  at  a  definite 
price,   delivered   in   bunkers   of   cars,   the   details   are   not 
required. 

529.  In   case   of  a   carrier   operating  a   complete   icing 
facility,  including  the  manufacturing  plant,  storage  house, 
and  delivery  platform  at  one  point,  the  Association  under- 
stands that  it  would  not  be  necessary  to  state  the  cost, 
separately,  as  between  the  three  Schedules  2-A,  2-B  and 
2-C. 


DteB  VRSEMENt—RSCOMMENDA  TOR  Y 


349 


REPORT  OF  UNIT  COST  PER  TON  OF  ICE  AND  SALT  PLACED  ON  BUNKERS 
OF  REFRIGERATOR  CARS  AT  EACH  ICING  STATION 

Name  of  Railroad.. _ _ _ _ - -  — 

Period  Covered  by  Report to incl. 

RECAPITULATION  OF  REPORT 


Icing  Station 

Tons 
ice  used 

Cost  per  ton  ice  in 
bunkers  of  cars 

Pounds 
Salt 
used 

Cost  per  cwt. 
salt  in  bunkers 
of  cars 

Total. 

Weighted  average  cost  ice,  per  ton  $ salt,  per  cwt.  $ 

INSTRUCTIONS  FOR  COMPILATION 

1.  Cost  of  ice  placed  in  bunkers  of  cars  by  ice  dealers  compiled  as  per 
Section  2-D,  shall  be  furnished  for  all  icing  stations  where  dealers  place 
ice  in  bunkers  of  cars. 

2.  Cost  of  ice  placed  in  bunkers  of  cars  at  Icing  Platforms  by  carrier, 
compiled  as  per  Section  2-C,  shall  be  furnished  for  all  icing  stations  where 
carrier  places  ice  in  bunkers  of  cars  over  platform,  whether  this  is  located 
at  Ice  Factory,  Ice  House  or  elsewhere,  and  shall  be  in  addition  to  the 
information  compiled  as  per  Section  2- A  and/or  2-B. 

3.  Cost  of  ice  stored  in  Ice  Houses,  compiled  as  per  Section  2-B,  shall 
be  furnished  for  all  carrier's  Ice  Houses,  whether  located  at  Ice  Factory, 
Icing  Platform  or  elsewhere. 

4.  Cost  of  ice,  manufactured  at  Factories,  compiled  as  per  Section 
2-A,  shall  be  furnished  for  all  carriers  Ice  Factories,  whether  located  at 
Ice  House,  Icing  Platform  or  elsewhere. 

5.  Cost  of  salt,  compiled  as  per  Section  3,  shall  be  furnished  for  all 
icing  stations. 

SECTION  1 — CLASSIFICATION  OF  FACILITIES 


A — Ice  Factory — 
(Carrier  owned) 


An  ice  manufacturing  plant  operated,  owned  or 
leased  by  carrier. 


350  R.  A.  0.  A.  1921  SYNOPSIS— DISBURSEMENT 

B — Ice  House —  An   ice   storage  house  operated   and  owned   or 

leased  by  carrier. 
C — Icing  Platform —       A    platform   owned   or   leased   by    carrier,    over 

(Every  pound  which  ice  is  handled  into  bunkers  or  cars  by 

ice  handled  carrier. 

over  platform 

if  natural  or 

artificial) 
D — Ice  Dealers —  Parties  from  whom  ice  is  purchased  at  an  agreed 

(Contract  ice)  price  per  ton,  either 

(1)  Delivered  in  bunkers  or  cars,  or 

(2)  In  carload  lots. 

SECTION  2 — COST  OF  ICE 

A.  Ice  Factory: — Manufacturing  Cost. 

Location on R.R. 

Daily  manufacturing  capacity tons. 

Item  1 — Investment: 

(a) — Value  of  land  as  of _  _  (Date) $ 

(of     year     for     which     report     is 
rendered) 
(b) — Date    of    construction    and    original 

cost    (Date)     $ 

(c) — Cost  of   additions   and   betterments 

to  close  of  period  of  report $ 

(d) — Total    investment     (a)    to     (c)    in- 
clusive  $ 

Item  2 — Interest    on    above    investment    on    basis    of 

%    per   annum,    or   rental    if   leased 

factory  (for  period  of  report) $ 

Item  3 — Depreciation  at %  per  annum  (for  period 

of  report) $ 

Item  4 — Taxes   and   insurance   on   plant   and   contents 

(for  period  of  report) $ 

Item  5 — Plant  maintenance $ 

Item  6 — Cost  of  labor,  supervision,  fuel,  ammonia, 
power,  light,  telephone,  tools  and  supplies 
and  all  items  of  expense,  not  otherwise 
specified,  incurred  in  operation  of  plant 
and  in  placing  in  storage  or  in  cars  for 
shipment,  ice  manufactured  at  this  plant 
exclusive  of  all  expense  for  placing  ice  in 

bunkers  of  cars $ 

Item  7 — Total  manufacturing  expense    (Items   2   to   6 

inclusive) $ 

Item  8 — Total    tons    ice    manufactured tons. 

Item  9 — Average  manufacturing  cost  per  ton $ 

B.  Ice  House— Cost  of  Stored  Ice. 

Location    on    R.R. 

Storage  capacity tons. 

Item     1 — Investment: 

(a)— Value  of  land  as  of  ______  (Date)  ----!-- 

(of     year     for     which     report     is 
rendered) 
(b) — Date    of    construction    and    original 

cost  (Date)   $ 

(c) — Cost   of  additions   and   betterments 

to  close  of  period  of  report $ 


DISBURSEMENT- RECOMMEND  A  TORY  351 

(d)— Total  investment  (a)  to  (c)  in- 
clusive   $ «  — 

Item     2 — Interest   on   above   investment   on   basis   of 

%    per    annum,    or   rental    if   leased 

house,  for  period  of  report ,....$ 

Item     3 — Depreciation  at %  per  annum  for  period 

of  report.  .  . $ 

Item     4 — Taxes  and  insurance  on  house  and  contents 

for  period  of  report $ 

Item     5 — Maintenance  of  house  and  appurtenances ....$_ ._ 

Item    6— Total  of  items  2,  3,  4,  and  5 S 

Item     7 — Ice  in  house  at  beginning  "of  period  covered 

by  report (Date)  Tons 

Cost  in  house $ 

Item     8— Ice  stored (Date)  to (Date) 

inclusive,  from  local  factory.     Tons 

Cost  in  house  (period  covered  by  report)  $ 

Item     9 — Natural  ice  stored (Date)  to 

(Date)  inclusive,  direct   from  local  pond. 

Tons Cost  in  house  (period  covered 

by  report) $ 

Item  10 — Ice    stored, (Date)    to 

(Date)  inclusive  (Period  covered  by  re- 
port) from  sources  other  than  local  fac- 
tory or  pond : 

(a) — Tons 

(b) — Cost  FOB  cars  point  of  shipment.  ..$ 

(c) — Transportation  charges  at  tariff  rate 

when  so  assessed $ 

(d) — Transportation  charges  at  railroad 
operating  cost  per  ton  mile  when 
charges  not  assessed  at  tariff 

rates $ 

(e) — Cost  of  labor,  supervision,  fuel, 
power,  lights,  telephone,  tools, 
supplies  and  all  items  of  expense 
not  otherwise  specified  incurred  in 

storing  ice $ 

(f) — Total  cost  of  storing  ice  from  sources 
other  than  local  factory  or  pond 

(b  to  e,  inc.) .$ 

Item  1 1 — Total  ice  in  house (Date)  (beginning 

of  period  covered  by  report)   and  stored 
during  period  covered  by  report: 
(a) — Tons    stored    (total    items    7,    8,    9 

and  10-a) 

(b) — Tons  removed  from  storage  during 

period .. 

(c) — Balance  to  be  accounted  for  (Differ- 
ence between  (a)  and  (b)) tons. 

(d) — Inventory  ice  in  house  at  close  of 

period  covered  by  report 

tons. 
(e) — Shrinkage    (Difference    between    (c) 

and  (d)) tons. 

(f) — Tons  stored  ice  after  deducting 
shrinkage  (Difference  between 
(a)  and  (e))__ 


352  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

Item  12 — Total  cost  stored  ice   (Total  items  6,   7,   8, 

9  and  lOf) $ 

Item  13 — Average   cost   per   ton    stored   ice    after   de- 
ducting  shrinkage    (computing   from    11-f 

and  12) $ 

C. — Icing  Platform — Cost  of   Ice   Placed  in   Car  Bunkers. 

Location    on    " R..  R. 

Car  Capacity  of  icing  platform car  lengths. 

Item  1 — Investment: 

(a) — Value  of  land  as  of (Date) 

(of  year  for  which  report  is  ren- 
dered)  ; $ 

(b) — Date    of    construction    and    original 

cost ___.  (Date) $ 

(c) — Cost  of  additions   and   betterments 

to  close  of  period  of  report $ 

(d)— Total    investment    (Total    of    a,    b, 

and  c) $ 

Item     2 — Interest    on    above    investment    on    basis    of 

%  per  annum,  or  rental  if  leased 

platform,  for  period  of  report $__   

Item     3 — Depreciation    at    %    per    annum    for 

period  of  report $ 

Item    4 — Taxes  and  insurance  on  platform  for  period 

of  report $ 

Item     5 — Maintenance  of  platform S 

Item     6— Total  (Items  2,  3,  4  and  5) $ 

Item     7 — Ice  purchased  and  shipped  to  platform 

(Date)  to (Date)  inclusive 

(for  period  of  report) 

(a) — Tons 

(b) — Cost   FOB    cars   point   of   shipment 

(c) — Transportation  charges  at  tariff  rate 

when  so  assessed $ 

(d) — Transportation  charges  at  railroad 
operating  cost  per  ton  mile  when 
charges  not  assessed  at  tariff 

rate $ 

(e) — Total  cost  ((b)  to  (d)  inclusive) $ 

Item     8 — Ice  shipped  from  ice  houses  to  platform 

(Date)  to (Date)  inclusive 

(for  period  of  report) 

(a)— Tons 

(b) — Cost  in  Ice  House $ 

(c) — Cost    of    loading    into    cars    at    ice 

house $ 

(d) — Transportation  charges  at  tariff  rates 

when  so  assessed $ 

(e) — Transportation  charges  at  railroad 
operating  cost  per  ton  mile  when 
charges  not-  assessed  at  tariff 

rates $ - 

(f)— Total  cost  ((b)  to  (e)  inclusive)  ....$ 

Item     9 — Ice  delivered  direct  to  platforms  from  local 

factory  and/or  ice  house (Date) 

to (Date)    inclusive      (for    period 

of  report) 


DISB  URSEMENT—RECOMMENDA  TOR  Y  353 

(a)— Tons 

(b) — Factory  and/or  ice  house  cost. . $ 

Item  10 — Cost  of  labor,  supervision,  power,  lights, 
telephone,  tools,  supplies  and  all  other 
items  of  expense  not  otherwise  specified, 
incurred  in  removing  ice  from  factory, 
and/or  house  and /or  cars  and  placing  in 

bunkers  of  cars $ 

Item  11— Total  cost  of  ice  in  bunkers  of  cars  (Total 

6,  7-e,  8-c,  9-b&  10) $ 

Item  12 — Tons  ice  placed  in  bunkers  of  cars   (Date) 

to    (Date)    inclusive 

(Period  of  report) tons. 

Item  13 — Average  cost  per  ton  of  ice  in  bunkers  of 

cars  (Compute  from  items  11  and  12). . . .$ 

D. — Ice  Dealers— ^Cost  of  Ice  Delivered  in  Bunkers  of  Cars: 

Location    on    R.    R. 

Daily  manufacturing  capacity tons. 

Storage  capacity  (natural  or  manufactured  ice) tons. 

Car  capacity  icing  platform car  lengths. 

Item     1 — Carrier's  investment  in  icing  facilities: 

(a)— Value  of  land  as  of ..(Date) 

(of  year  for  which  report  is  ren- 
dered)   ....$ 

(b) — Date    of    construction    and    original 

cost (Date) $ 

(c) — Cost  of  additions  and   betterments 

to  close  of  period  of  report $ 

(d) — Total    investment    ((a)    to    (c)    in- 
clusive)  $ 

Item     2 — Interest  paid   by   carriers  on   above  invest- 
ment on  basis  of %  per  annum  or 

rental  if  leased,  for  period  of  report $ 

Item     3 — Depreciation   on   carriers'   facilities  on   basis 

of %  per  annum  (for  period  of  • 

report)    $ 

Item     4 — Taxes    and    insurance    on    carrier's   facilities 

(for  period  of  report) $ 

Item     5 — Maintenance  of  carrier's  facilities $ 

Item     6 — Total  items  2  to  5  inclusive $ 

Item     7 — Carrier's    labor,    supervision    and    other    ex- 
penses for  period (Date)   to 

(Date) $ 

Item     8 — Purchase   cost  of  ice   placed  in   bunkers  of 

cars.     Period  of (Date)  to 

- (Date) $ 

Item     9 — Total  cost  of  ice  placed  in  bunkers  of  cars 

(Item  6  to  8  inc.) $ 

Item  10 — Tons  ice  placed  in  bunkers  of  cars.     Period 

(Date)  to (Date)..$ 

Item  11 — Average  cost  per  ton  ice  placed  in  bunkers 

of  cars  (Compute  from  items  9  and  10)....$ 


354  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

SECTION  3 — COST  OF  SALT. 
A. — Supplied  in  bunkers  of  cars  by  contract: 

Item  1 — Cost  per  cwt $ 

B. — Purchased  and  placed  in  bunkers  of  cars  by  carriers: 

Item  1 — Total  pounds  purchased Ibs. 

Item  2 — Total  cost  FOB  cars  shipping  point $ 

Item  3 — Transportation    charges    at   tariff   rates    when 

so  assessed .$ 

Item  4 — Transportation   charges  at  railroad  operating 

cost    per    ton    mile    when    not    assessed 

at  tariff  rates $ 

Item  5 — Carrier's  labor  expense  in  handling $ 

Item  6 — Total  cost  (Items  2  to  5,  inclusive) $ 

Item  7 — Average    cost   per   cwt.,   in   bunkers   of   cars 

(Compute  from  Items  1  and  6) ;  . .  .$ 

FORMS  FOR  ADDITION  AND  BETTERMENT 
ACCOUNTING 

530.  Valuation    Order    No.    3,    Second    Revised    issue, 
issued  by  the  Interstate  Commerce  Commission,  prescribes 
forms   indicating   the   minimum   information   required   for 
the  Commission's  purposes  for  the  following  records: 

Authority  for  expenditure. 

Registers  of  authorities  for  expenditures. 

Roadway  completion  report. 

Semi-annual  report  of  changes  in   equipment. 

Record  of  property  changes. 

531.  The  establishing  of  the  forms  of  the  above  records 
still    leaves   to    the    option   of   the    individual    carrier    the 
accounting  forms  for  recording  detailed  records  of  labor 
expended   and    material   applied   for   addition   and   better- 
ment purposes,  the  forms  for  recording,  consolidating  and 
reporting   such    detailed   expenditures,    and    the    forms    of 
records  to  be  maintained,  in  the  offices  in  which  the  per- 
manent file  copies  of  such  expenditures  are  kept. 

532.  After    careful     consideration     of     the    accounting 
forms  in  use  by  railroads  generally  for  such  purposes,  the 
Railway  Accounting  Officers  Association  has  adopted  the 
following  forms: 

R.  A.  O.  A.  Standard  Form  No.  204 — Detailed  report  of 
disbursements  under  Authorities  for  Expenditures, 

R.  A.  O.  A.  Standard  Form  No.  205— Abstracts  of  dis- 
b  rsements  under  authorities  for  Expenditures, 


DISBURSEMENT— RECOMMENDATORY  355 

as  per  samples  herewith  submitted,  leaving  for  future  con- 
sideration, all  forms  which  may  ultimately  be  decided  to 
be  advantageous  in  securing  uniformity  in  the  compila- 
tion of  particular  or  specific  information,  relative  to  capi- 
tal expenditures  for  extension  and  improvements  to  rail- 
way property.  Information  has  been  filled  in  on  the  body 
of  both  these  forms  to  indicate  in  a  general  way  the  infor- 
mation to  be  secured  by  the  use  of  each  form. 

533.  In   the   study   of   the   requirements   of   the   forms 
here  submitted  due  consideration  has  been  given  to  the 
several  forms   of  organization   effective  among  railroads, 
and   it  is  the  view   of   the   Railway  Accounting  Officers 
Association    that    with    minor    modifications,    the    forms 
submitted  are  suitable  for  use  on  all  railroads.    The  follow- 
ing will  indicate  in  a  general  way  the  manner  in  which 
similar  forms  have  been  successfully  used  in  accounting 
on  railroads  having  more  prevailing  types  of  organization : 

534.  R.   A.    O.   A.   Standard   Form   No.   204,    Detailed 
Report  of  Disbursements  Under  Authorities  for  Expend- 
itures.    This  form  is  suitable  for  monthly  reports  from 
division,  store,  shop  or  other  offices  which  maintain  either 
material,  labor  or  open  accounts.    In  the  use  of  these  forms 
it  is  suggested  that  the  charges   for  one  authority  only 
should  appear  upon  each  sheet.    Where  separate  accounts, 
such  as  material,  labor  and  open  accounts,  are  kept,  sep- 
arate reports  should  be  rendered  for  each  such  account. 
Under  the  divisional  plan  of  accounting,  in  accordance  with 
generally  established  practices,  it  may  be  desirable   that 
so  far  as  practicable  all  charges  for  disbursements  under 
each  authority  should   pass  through  the  accounts  of  one 
division,  store,  or  other  detail  office,  expenditures  incurred 
under  the  jurisdiction  of  other  offices  to  be  transferred  to 
the  offices  having  immediate  charge  of  the  accounting  for 
the  project. 

535.  Some    railroads    have    successfully    tried    a    plan 
under  which  the  actual  transfer  of  the  charges  is  elimi- 
nated, and  the  accounting  completed  more  expeditiously 
by  requiring  each   detail  office  to  include  in  its  monthly 


356  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

disbursement  journal  entry,  all  charges  to  A.  F.  E.  pro- 
jects. The  charges  are  made  on  R.  A.  O.  A.  Standard 
Form  No.  204,  and  copies  of  these  forms  are  forwarded 
promptly  to  the  office  having  immediate  jurisdiction  over 
each  project  for  its  information  and  file. 

536.  For    illustration :    An    Authority    for    Expenditure 
is  assigned  to  Division  "C"  of  the  railroad  and  the  Engi- 
neering Department  incurs  charges  for  the  project.     The 
Engineering  Department  includes  in  its  monthly  disburse- 
ment journal  entry  on  R.  A.  O.  A.  Standard  Form  No.  204, 
all  such  disbursements  made  each  month ;  it  furnishes  a 
copy  of  this  Form  No.  204  at  once  to  Division  "C"  and 
Division  "C"  thus  has  at  all  times,  complete  record  of  all 
expenditures  made. 

537.  Under  a   centralized   plan   of   accounting,   the   de- 
tailed record  of  expenditures,  both  of  labor  and  material, 
can  be  conveniently  recorded   upon  this  form,   the  infor- 
mation thus  recorded  to  be  used  in  support  of  the  monthly 
disbursement  journal  entry. 

538.  In  actual  practice  a  material  saving  in  the  labor 
involved  in  maintaining  detailed  records  of  both  labor  and 
material   disbursed   on   account   of   authorities   for   capital 
expenditures,  has   been   secured   by   the   preparation   of   a 
sufficient  number  of  carbon  copies  of  R.  A.  O.  A.  Standard 
Form  No.  204  to  complete  all  records  and  files  required  by 
the  individual  railroad  in  the  several  offices  in  which  such 
information  is  kept. 

539.  Under  a  divisional  accounting  plan  which  provides 
for  full  detail  of  all  expenditures  for  additions  and  better- 
ments being  filed  in  the  Valuation,  Engineering  and  Ac- 
counting  Departments,   a   sufficient   number   of   copies   of 
R.  A.  O.  A.  Standard  Form  No.  204  should  be  prepared 
to  supply  copies  for  the  division  records,  for  the  account- 
ing office  records  and  for  the  engineering  records. 

540.  It    has    been    found    that    railroads    do    not    avail 
themselves  of  the  economies  which  are  practiced  in  many 
other   lines   of   business,   through   the   preparation   at   one 
writing  of  a  sufficient  number  of  copies   of  essential   re- 
ports to  complete  the  records  in  all  offices  in  which  the 


DISBURSEMENT-RECOMMENDATORY  357 

information  contained  in  the  reports  is  required  or  is  filed. 
Economies  which  may  be  effected  by  more  general  use 
of  copies  of  original  reports  are  suggested  to  all  railroads. 

541.  R.  A.  O.  A.  Standard  Form  No.  205,  Abstracts  of 
Disbursements  Under  Authorities  for  Expenditures.    This 
form  is  designed  for  establishing  a  permanent  record   of 
all  expenditures  under  each  Authority  for  Expenditure. 

542.  Under    some    organizations    the    information    pro- 
vided for  on  this  record  is  kept  in  the  division  offices.     In 
other  organizations  the  information  is  currently  recorded 
in  the  general  office,  for  the  reason  that  it  is  the  policy 
to  maintain  currently  in  the  general  office,  a  record  of  the 
expenditures   by  primary  accounts   under  each  authority. 
Under  a  strictly  divisional  plan  of  accounting  where  this 
record  is  maintained  in  the  division  offices,  and  also  under 
a  centralized  plan  of  accounting  where  full  detail  records 
are  maintained  in  the  accounting  department,  this  form 
can  readily  be  modified  by  providing  additional  columns 
in  which  may  be  recorded  the  information  on  R.  A.  O.  A. 
Standard    Form    No.    204— "Details    of    Items,"    "Class," 
"Units— Kinds  and  Number,"  "Price  or  Rate"  and  "Gross 
Amounts."    Generally  it  will  be  found  desirable,  however, 
to  record  the  details  of  labor  expended  and  material  ap- 
plied on  R.  A.  O.  A.  Standard  Form  No.  204,  and  to  use 
R.  A.  O.  A.  Standard  Form  No.  205  for  summary  records 
only.     From  R.  A.  O.  A.  Standard  Form  No.  205,  if  kept 
substantially  in  accordance  with  the  sample,  there  can  be 
drawn  at  any  time,  information  as  to  the  audited  expendi- 
tures by  primary  accounts  under  each  authority. 

543.  The  information  shown  on  the  sample  form  is  in- 
tended to  represent  the  manner  in  which  the  form  may  be 
used  under  an  organization  in  which  the  monthly  charges 
from  material,  labor  and  open  accounts,  are  reported  by 
the  subsidiary  offices  on  R.  A.  O.  A.  Standard  Form  No. 
204,  and  from  which  the  charges  from  audited  vouchers 
and  credits  from  audited  bills  are  recorded  currently  in  the 
Disbursement  Office. 


358  R.  A.  0.  A.  1921  SYNOPSIS— DISBURSEMENT 

544.  In  General.     It  has   been   found   that  a   material 
saving  in  labor  can  be  effected  where  addition  and  better- 
ment projects  are  carried  out  under  contracts,  by  furnish- 
ing  the   contractors   with   a   supply   of   blanks   similar   to 
R.  A.  O.  A.  Standard  Form  No.  204,  and  requiring  that 
they  support  their  bills  with  these  forms  in  duplicate — one 
form  being  filed  in  support  of  the  vouchers  covering  the 
work  and  the  other  copy  being  filed  with  the  individual 
A.  F.  E.  records. 

545.  The  following  description  of  a  method  of  account- 
ing which  has  been  thoroughly  tried  out  on  one  of  the  rail- 
roads may  be  of  interest  to  other  railroads  having  some- 
what  similar   organization   and   to   small   railroads   which 
have  only  general   Engineering  Department.     Under   the 
plan  here  described,  there  is  secured  at  a  minimum  cost, 
a  detailed  and  complete  record  of  all  addition  and  better- 
ment expenditures;  the  records  are  duplicated  sufficiently 
to  provide  complete  information  in  the  files  of  all  offices 
interested. 

546.  The   organization   of   the   railroad   now   using   the 
plan  is  as  follows: 

547.  The    Engineering    Department    has    direct    super- 
vision over  all  Engineering  work.     In  addition  to  the  gen- 
eral engineering  office,  which  has   charge  of   maintaining 
and  compiling  the  records  provided  under  Valuation  Order 
No.  3  (including  the  preparation  of  A.  F.  E.  forms),  and 
of  maintaining  standards,  it  has  supervision  over  District 
Engineering  forces  which  make  all  surveys,  prepare  draw- 
ings for  all  addition  and  betterment  projects,  and  prepare 
the  field  inventories  of  material  applied  after  the  comple- 
tion of  such  projects.    These  district  organizations  perform 
all  engineering  service  for  all  divisions,  for  the  reason  that 
in  the  division  organization  there  are  no  engineers. 

548.  With   the   exception   of   large   projects   which   are 
performed   by  contract  under   the   direction   of   the   Chief 
Engineer,  all  addition  and  betterment  projects  are  assigned 
to  the  division  organization  upon  which  the  projects  are 
located. 


DISB  URSEMENT—RECOMMENDA  TOR  Y  359 

549.  All   material   applied   in   addition   and   betterment 
work  is  accounted  for  by  the  division  organization;  the 
division   organization    also   has    charge    of    the    labor    ex- 
pended by  the  railroad's  own  employees  and  the  account- 
ing therefor. 

550.  Each  request  for  Authorities   for   Expenditure   is 
forwarded    by    the    Operating    Department    to    the    Chief 
Engineer.     The  Chief  Engineer  through  his  organization, 
prepares  the  detailed  estimate  of  material  and   labor  re- 
quired for  the  project.     The  Authority  for   Expenditure, 
drawn  in  the  rough,  upon  which  are  tentatively  shown  the 
accounting  instructions  covering  the  project,  is  forwarded 
to  the  accounting  department  with  all  supporting  papers. 
In     that    department    the     accounting     instructions     are 
checked  and  the  form  and  all  papers  are  then  returned  to 
the  Engineering  Department  with  advice  as  to  any  modifi- 
cations in  the  tentative  accounting  instructions  which  may 
be  necessary. 

551.  As  soon  as  each  A.  F.  E.  is  approved  the  Chief 
Engineer  furnishes  one  copy  to  the  District  Engineer  in- 
terested, one  copy  to  the  Accounting  Department  and  the 
necessary  number  of  copies  to  the  Division  Superintend- 
ent to  provide  for  the  Superintendent's  office  record  and 
to  furnish  a  copy  to  each  subordinate  official  having  direct 
charge   of    the   work.      In    the    Accounting   and    Division 
offices  a  separate  file  is  at  once  established  for  each  author- 
ity.    As  the  work  progresses  in  these  files  there  are  in- 
cluded   copies   of   the    monthly   reports   on    R.    A.    O.   A. 
Standard  Form  No.  204,  and  upon  the  completion  of  the 
work  copies  of  the  consolidated  reports  are  placed  in  these 
files.     The  individual  files  of  the   division  and   the   audit 
office  are   thus  duplicates,   and   in   case   the   file   in   either 
office  is  misplaced  it  can  readily  be  reproduced. 

552.  At  the   close   of   each   month   each   division   office 
prepares  a  separate  repojt  on  R.  A.  O.  A.  Standard  Form 
No.  204,  for  each  project  under  construction,  covering  the 
expenditures  for  the  month — separate  forms  are  rendered 
for  the  labor  expended  and  for  the  material  applied.     Five 


360  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

copies  of  these  forms  are  made  by  the  use  of  carbon  proc- 
ess ;  the  original  copy  on  ledger  paper  is  forwarded  to 
the  Auditor  Capital  Expenditures  and  by  him  verified, 
notice  being  issued  by  him  of  all  corrections  found  neces- 
sary. The  information  on  these  reports  is  posted  on  R.  A. 
O.  A.  Standard  Form  No.  205,  and  they  are  then  placed 
in  the  proper  A.  F.  E.  files. 

553.  One  copy  of  each  R.  A.  O.  A.  Standard  Form  No. 
204  covering  labor  expended,  is  included  in  the  monthly 
distributions   or  journal   entries   which   are   furnished   the 
Auditor    Di^uai Cements.      Correspondingly   copies    of    the 
forms  covering  material  applied  are  included  in  the  mate- 
rial distribution.     There  are  thus  two  copies  of  the  Form 
in  the  files  of  the  Accounting  Department. 

554.  One  copy  of  each  monthly  report  is  furnished  to 
the  District  Engineer  for  his  information,  and  he  is  thus 
able  to  follow  currently  the  progress  of  the  work  and  call 
attention   to  any  omissions  which   he   may   detect.     Two 
copies  of  each  of  these  reports  are  retained  by  the  division 
office,   one   of  each   copy   covering   the   labor   distribution 
being  included  in  the  office  record  of  labor  distributions, 
and  one  of  each   copy  of  the   report  of  material   applied 
being  filed  in  the   office  record   of  the   material   distribu- 
tions.    The  other  copies  of  the  forms  are  included  in  the 
individual  A.  F.  E.  files.     The  division  office  thus  has  a 
duplicate  of  the  individual  A.   F.   E.   files  in   the   Capital 
Expenditures  Office,  and  also  a  duplicate  of  the  Disburse- 
ment office  distribution  record. 

555.  By  having  the  blanks  printed  on  the  proper  weight 
of  paper,  it  has  been  found  that  all  of  these  copies  can 
readily  be  prepared  by  carbon  process,  either  by  the  use 
of  indelible  pencils  or  of  the  typewriter. 

556.  During  the  progress  of  the  work  on  each  project, 
the   division    offices    prepare    consolidated    statements    on 
which  are  properly  classified   all. charges  to   the   project, 
including  the  charges  which  have  been  made  in  other  de- 
partments and  for  which  the  division  office  has  been  fur- 
nished reports  on  R.  A.  O.  A.  Standard  Form  No.  204. 
On  completion  of  each  project  the  District  Engineer  fur- 


DISBURSEMENT— RECOMMENDATORY  361 

nishes  the  division  office  with  a  field  report  on  which  is 
inventoried  all  material  found  to  have  been  actually  applied 
on  the  job.  Thib  field  report  is  checked  in  the  division 
office  against  its  accounting  records  and  supplementary  re- 
ports, found  necessary,  are  rendered  to  cover  any  dis- 
crepancies in  the  original  charges.  The  consolidated  re- 
ports are  then  completed  on  final  form.  Three  copies  of 
these  consolidated  reports  are  prepared,  the  original  of 
which  is  forwarded  to  the  Auditor  Capital  Expenditures 
and  by  him  verified  and  checked  against  R.  A.  O.  A. 
Standard  Form  No.  205,  and  then  placed  in  his  individual 
A.  F.  E.  file  covering  the  project.  A  certification  of  the 
audit  of  the  consolidated  statement  is  furnished  by  him 
to  the  Chief  Engineer.  Another  copy  of  consolidated 
statement  is  furnished  to  the  District  Engineer  and  after 
being  scrutinized  by  him,  is  forwarded  to  the  Chief  En- 
gineer. The  third  copy  is  retained  in  the  division  office 
and  included  in  its  individual  A.  F.  E.  file. 

557.  Upon  receipt  of  the  certification  from  the  account- 
ing department  of  the  consolidated  report,  the  Chief  En- 
gineer prepares  from   that  report   the  regular  completion 
report.     Two   copies   of   this   completion   report,   together 
with  the  consolidated  statement  are  forwarded  by  him  to 
the  Auditor  Capital  Expenditures,  who  verifies  the  charges 
as  shown  on  the  completion  report.    One  copy  of  the  com- 
pletion report  is  then  approved  by  the  Chief  Accounting 
officer  and  returned  with   the   consolidated   statement   to 
the  Chief  Engineer,  who  posts  from  the  completion  report 
the    information    required    on    his    "Record    of    Property 
Changes  as  Prescribed  by  the  Interstate  Commerce  Com- 
mission."    The  other  copy  of  the  completion  report  is  re- 
tained in  the  office  of  the  Auditor  Capital  Expenditures, 
being  included  in  his  individual  A.  F.  E.  record  file. 

558.  Under  this  plan  there  is  preserved  for  use  of  the 
Accounting  Department  a  very  complete  record  of  all  de- 
tails  with   respect   to   expenditures   upon    each   A.    F.    E. 
project,  while  the  record  in  the  division  offices  is  equally 
complete. 


362  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

559.  Addition   and   betterment   work   done   under   con- 
tract is  currently  supervised  by  the  Engineering  Depart- 
ment and  the -contractors'  bills  as  rendered,  are  checked 
and  vouchered  by  that  department.     In  case  the  project  is 
assigned    to   a    division,    the    Chief    Engineer    furnishes   a 

-statement  of  contractor's  charges  on  R.  A.  O.  A.  Standard 
Form  No.  204  to  the  Superintendent.  The  contractor's 
voucher,  supported  by  the  bill,  and  two  copies  of  the  detail 
statement  (similar  to  R.  A.  O.  A.  Standard  Form  No. 
204),  is  forwarded  by  the  Chief  Engineer  to  the  Account- 
ing Department  for  audit.  One  copy  of  the  detail  state- 
ment is  filed  with  the  voucher,  and  the  other  copy  passes 
to  the  Auditor  Capital  Expenditures,  who  posts  the  in- 
formation on  R.  A.  O.  A.  Standard  Form  No.  205  and  then 
includes  the  statement  in  the  proper  individual  A.  F.  E. 
file. 

560.  In  case  a  large  project  is  assigned  to  the  Engin- 
eering Department,  no  information  is  required  by  the  Sup- 
erintendent on  R.  A.  O.  A.  Standard  Form  No.  204. 

561.  The  Acts  of  Congress  and  orders  of  the  Interstate 
Commerce  Commission  have  indicated  the  importance  of 
accurate  and  complete  records  of  all  Capital  Expenditures 
for  additions  and   betterments,  and  the  trend   of  railway 
affairs  seems  to  indicate  that  such   records  will   be  rela- 
tively more  important  in  the  future  than  they  have  been 
considered  to  be  in  the  past. 

PLAN  FOR  DISTRIBUTING  MATERIAL  INVEN- 
TORY DIFFERENCES 

562.  Case  No.  2,  in  Interstate  Commerce  Commission 
Accounting   Bulletin   No.    15,    provides   that   in   adjusting 
material  accounts  to  the  basis  of  inventory,  "Determined 
differences  in  accounting  for  important   classes   of  mate- 
rial are  ordinarily  assignable  to   discrepancies  in  charges 
to  particular  accounts  since  the  last  inventory  and  shall 
be  adjusted   accordingly.     Other   differences   shall  be   ap- 
portioned  among   the   primary    expense   accounts    on    the 


DISBURSEMENT— RECOMMENDATORY  363 

basis  of  the  material  charges  to  them  since  the  last  inven- 
tory." 

563.  It  is  assumed  that  all  carriers  now  have,  or  will 
shortly  have,  an  adequate  classification  of  their  material 
so  that  the  overage  or  shortage  in  their  annual  inventories 
can  be  ascertained  by  classes  of  material. 

564.  The  differences  in  certain  classes  covering  mate- 
rial such  as  Rail,  Ties  and  Ballast,  readily  assign  them- 
selves to  specific  primary  accounts  under  the  classification 
of  operating  expenses.     Other  classes  of  material  are  con- 
fined  in  their  use  to  a  few  primary  accounts  while  the 
remainder  of  the  classes  of  material  may  be  used  over  a 
larger  number  of  accounts.     No  difficulty  is  found  in  as- 
signing differences  in  the  first  class  mentioned.     The  sec- 
ond class  may  be  distributed  correctly  by  a  compilation 
of   charges   for   such    classes    to    the   accounts    concerned 
since  the  last  previous  inventory  and  the  correct  basis  of 
percentage  arrived  at  by  taking  the  total  charges  of  such 
material  to  those  accounts  as  a  basis  for  percentage.    The 
remaining   differences   should   be   charged   or   credited   to 
the  accounts  to  which  such  material  73  ordinarily  charge- 
able on  the  basis  that  the  charges  for  material  to  each  of 
such  accounts  bear  to  the  total  charges  for  such  material 
during  the  period  since  the  last  inventory. 

ACCOUNTING  FOR  MATERIAL  AND  SUPPLIES 
AT  STOREHOUSES 

565.  Supervision  of  Materials  and  Supplies.    All  mate- 
rial stocks  to  be  under  the  general  supervision  of  the  Chief 
of  the  Stores  Department,  who  should  give  general  super- 
vision to  the  ordering,  receipt,  care  of  and  issuance  of  all 
materials  and  supplies,  except  that  such  supervision  may  be 
exercised  over   special  classes  of  materials  such   as  fuel, 
stationery,   commissary   supplies,   etc.,   by   special   depart- 
ments organized  for  that  purpose. 

566.  Direct  supervision  shall  be  exercised  by  the  officer 
in  whose  accounts  the  value  of  the  unapplied  material  is 
carried. 


364  R.  A.  O  A.  J()2i  S 

567.  Accounting  for  Materials  and  Supplies.    The  Chief 
Accounting  Officer  shall  have  general  supervision  and  pre- 
scrjbe  the  accounting  for  all  material. 

568.  The    officer   in   whose    account   the   value    of    the 
material  is  carried  shall  keep  such  accounts  and  records, 
and  render  such  rep'orts  to  the  audit  office  as  prescribed  by 
the  Accounting  Department. 

569.  Classifying     and     Pricing.     A     standard     material 
classification   should  be   adopted   for  use   by  all   railroads 
and  for  that  purpose  the  Railway  Storekeepers'  Associa- 
tion's classification  is  recommended. 

570.  A  standard  price  book  should  be  maintained  and 
the   material    charged    out   at   actual   cost,   or   where    not 
available,  at  the  average  or  latest  price  obtainable. 

571.  Purchase     Invoices.       Purchase     invoices      having 
been  checked  as  to  price  and  other  contract  features  by 
the  Purchasing  Department  will  be  forwarded  to  the  officer 
receiving  the  material  to  be  checked  against  the  received 
record  and  verified  as  to  quantity,  quality  and  condition. 

572.  After    verifying    extensions,    make    the     following 
deductions  when  proper: 

Transportation  charges  in  accordance  with  the  terms  of 
delivery. 

Credit  memorandum  received  from  shipper  for  the  re- 
turn of  empty  containers,  etc. 

Shortages,  erroneous  shipments,  loss  and  damage  or 
other  deductions  chargeable  to  the  shipper. 

Cash  discounts  if  they  are  to  be  deducted  from  the  face 
of  the  invoice. 

573.  Make  following  additions  when  proper: 
Over  shipments. 

Errors  in  weight. 
Freight  allowances,  etc. 

574.  Show    on    face    of    the    invoice,    class    number    of 
material,  name  or  number  of  material  account  and  month 
taken  into  account,  invoice  then  to  be  taken  into  account 
certified  as  correct  and   returned   to   the   Purchasing   De- 
partment or  other  designated  officer  for  voucher. 


DISBURSEMENT— RECOMMENDA  TORY  365 

575.  Transportation  Charges.     All  freight,  express  and 
other  transportation  charges  such  as  switching,   drayage, 
etc.,  paid  by  the  railroad  should  be  taken  into  the  material 
accounts  under  the  proper  material  classification. 

576.  Material    Transfers.      Transfer    invoices    or    bills 
covering  material  transferred   from   one  stock   account  to 
another  shall  be  taken  into  the  receiving  account  as  classi- 
fied and  for  the  quantities  and  amount  as  rendered,  after 
which  they  shall  be  checked  against  the  received  record, 
certified    and    any    difference     of   overages,    shortages     (ex- 
cept Loss  and  Damages  in  Transit — see  paragraph  No.  583) 
or  errors  in  computation  shall  be  adjusted  in  the  succeed- 
ing month   by  counter  or  additional  transfer  invoices   or 
bills. 

577.  Material  Manufactured  in  Company  Shops.     Ma- 
terial issued  from  stock  in  connection  with  shop  orders  for 
the   manufacture  of  other  material  or  articles,   should   be 
transferred  from  the  original  classes  to  the  class  ''Material 
in  course  of  Manufacture." 

578.  Material  Returned  to  Stock.     All  released  second- 
hand and  scrap  material  should  be  taken  into  the  material 
accounts  currently  on  basis  of  prescribed  prices,  crediting 
the  appropriate  operating  expenses  or  other  accounts. 

579.  Material  Issued.     Material  and  supplies  should  be 
charged   out  on   monthly   distributions   to    Operating   Ex- 
penses and  other  accounts  as  used.     Certain  items  of  ma- 
terial, such  as  lubricants  for  locomotives,  train  and  station 
supplies  and  material  for  minor  equipment  repairs,  the  ap- 
plication of  which  is  practically  concurrent  with  the  issue 
may  be  charged  out  at  the  time  of  issuance,  in  accordance 
with  the  prescribed  rules  of  the  Accounting  Department. 
The  report  for  such  material  will  be  made  to  the  Account- 
ing Department'by  the  officers  in  whose  material  accounts 
the  value  of  the  material  is  carried. 

580.  Transfers.     Materials     and     supplies     transferred 
from  one  stock  account  to  another  shall  be  made  through 
the  medium  of  transfer  invoices  or  bills,  values  to  be  based 
on  current  stock  prices,  and  such  material  will  be  classified 


366  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

on  the  face  of  the  transfer  invoice  or  bill  and  credited  to 
the  material  account  from  which  transferred. 

581.  Material  in  the  Course  of  Manufacture.     Charges 
from  shops  to  the  material  accounts  for  labor  expended  on 
"Material  in  course  of  Manufacture"  on  shop  orders,  should 
be  taken  into  store  accounts  under  the  class  "Material  in 
course  of  Manufacture"  and  accounted  for  the  same  as  other 
debits  to  material  accounts.     Upon  the  completion  of  the 
order  the  total  cost  of  the  manufactured  article  should  be 
transferred  from  class  "Material  in  course  of  Manufacture" 
to  the  proper  class  of  the  finished  product. 

582.  Obsolete   Material.     Obsolete   material   should   be 
accounted  for  by  charging  the  account  or  accounts  to  which 
such  material  should  be  charged  with  the  difference  be- 
tween the  stock  values  and  the  amounts  received  from  its 
sale  or  at  its  revaluation  as  scrap. 

583.  Loss  and  Damage  to  Material  in  Transit.     Loss 
and  damage  to  material  in  transit  between  stock  accounts 
should  be  accounted  for  by  the  consignee  taking  into  ac- 
count the  transfer  invoice  or  bill  and  obtaining  relief  in  ac- 
cordance with  existing  rules  of  Freight  Claim  and  Account- 
ing Departments. 

584.  Loss  and  Damage  to  Stock  Material.     Disposition 
of  the  value  of  material  in  stock  accounts  damaged  or  de- 
stroyed by  fire  or  other  causes,  should  be  taken  up  with  the 
Accounting  Department  as  individual  cases,  who  will  issue 
instructions  for  the  relief  of  the  accounts. 

585.  Sales  of  Material.     Sales  of  materials  and  supplies 
to  Individual  and  Companies  shall  be  on  the  basis  of  the 
sale  orders  from  the  Purchasing  Department  and  shall  be 
charged  direct  on  the  monthly  distributions  and  bills  pre- 
pared on  the  basis  of  the  prices  and  terms  of  delivery  quoted 
on  sale  orders. 

586:  Balance  Sheets.  Balance  sheets  shall  be  rendered 
monthly  to  the  Audit  office  by  each  officer  having  a  stock 
account,  which  shall  show  the  balance  on  hand  at  the  first 
of  the  month,  material  received,  material  released  and  taken 
into  stock  account,  freight  charges,  payroll  costs,  etc.,  total 


DISBURSEMENT— RECOMMENDATORY  367 

debit,  and  on  the  credit  side  should  show  the  total  issues, 
sales  and  transfers  to  other  stock  accounts,  etc.,  total 
credits,  and  net  balance  on  hand  at  the  close  of  the  month. 

587.  Classified  Statement  of  Material,  Received,  Issued 
and  on  Hand.     Monthly  classified  statements  or  balance 
sheets  in  detail  by  classification  in  accordance  with  Railway 
Storekeeper's  Classification  of  material  shall  be  rendered 
showing  the  amounts  on  hand  as  of  the  first  of  the  month, 
receipts,  transfers,  total  debits — issues,  sales  and  transfers 
to  other  stock  accounts — total  credits  and  balance  on  hand 
at  close  of  month. 

588.  Inventories.     Inventory   of   material   and    supplies 
including  scrap  should  be  taken  periodically,  at  such  times 
and  in  such  manner  as  designated  by  the  Accounting  De- 
partment. 

589.  The  prices  applied  to  inventories  should  be  the  cost 
price  of  the  material. 

USE  OF  MECHANICAL  DEVICES  IN 
DISBURSEMENT  ACCOUNTING 

590.  The  subjoined  information — regarding  the  use  of 
mechanical   devices   in   disbursement  accounting  work — is 
the  result  of  data  obtained  from  fifty-three  roads.     Names 
of  devices  have  been  omitted,  except  in  cases  where  a  clear 
description  could  not  be  given  without  indicating  the  name 
of  the  device. 

591.  Non-listing    Computing    Machines.     Operated    by 
hand  pressure  on  keys,  the  figures  being  recorded  on  dials 
when  keys  are  depressed.     Machines  used  for  multiplica- 
tion, addition,  subtraction  and  division.     Best  results  are 
obtained    by    assigning   permanent   female    operators    and 
training  them  to  operate  by  touch  system. 

Making  and  verifying  extensions  and  footings  on  vouch- 
ers, bills,  payrolls  and  statements. 

Prorating  common  operating  expenses  between  operat- 
ing divisions,  accounting  districts,  States  and  classes  of 
service. 


368  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

Compiling  gross  ton  miles  in  division  accounting  offices 
from  wheel  reports. 

Arriving  at  totals  of  paychecks  and  drafts. 

Totaling  requisitions  and  invoices  as  a  check  against  add- 
ing machine  tapes,  when  list  is  necessary,  to  avoid  calling 
items  back  against  tape. 

Cross  footing  and  balancing  monthly  statistical  sheets  to 
arrive  at  total  for  year,  avoiding  necessity  of  drawing  items 
off  on  a  work  sheet. 

Compiling  "Employees  and  their  Compensation"  state- 
ment by  classes  of  employees  for  Interstate  Commerce 
Commission  annual  report.  Twelve-column  machine  used, 
permitting  drawing  off  hours  and  compensation  at  same 
time. 

592.  Charts  Used  in  Connection  with  Non-Listing  Com- 
puting  Machines.     Pay   roll   table,   decimal   equivalent   of 
days  for  24  to  31  day  month. 

Rate  per  minute  for  each  hourly  rate. 

Reciprocal  table  where  constant  divisor  is  used. 

Discount  table,  showing  net  of  $1.00  after  discounts  are 
taken  off. 

Table  of  values  of  freight  cars  and  yearly  and  monthly 
depreciated  value  of  $1.00  at  5  and  6  per  cent.  Used  in 
ascertaining  value  to  bill  for  on  cars  destroyed  on  foreign 
lines. 

593.  Central  Bureau  Non-Listing  Machines.     Non-list- 
ing machine  work  centralized  in  one  department  in  which 
none  but  women  operators  are  employed.     Practically  all 
computing  machine  work  for   entire   Disbursement   office 
done  in  this  central  bureau.    Permits  training  operators  on 
all  classes  of  work  and  reduces  waste  time  to  a  minimum. 

594.  Training    Operators    for    Non-Listing    Computing 
Machines.     Central   computing   machine   bureau   equipped 
with  a  number  of  listing  adding  machines.     Girls,  with  no 
previous  experience,  started  on  listing  machines  and  after 
having  become  proficient  are  rotated  between  the  listing 
and  non-listing  machines;  that  is,  listing  machine  operator 


DISBURSEMENT— RECOMMENDATORY  369 

will  spend  one  week  at  the  listing  machine  and  the  next 
week  at  the  non-lister. 

595.  Due  to  difficulty  -in  securing  operators,  a  student 
course  was  established.     Girls  from  16  to  19  years  of  age 
with  good  fundamental  education  employed  and  allowed 
ten  dollars  a  month  while  learning,  which  is  not  considered 
as  a  salary,  but  merely  as  lunch  money  and  car  fare.      As 
students   develop,   allowance   is   increased    until    they   are 
rated  as  regular  salaried  operators.     Plan  is  beneficial  to 
carrier  as  well  as  to  employee  by  providing  some  compensa- 
ton  while  learning  instead  of  being  obliged  to  pay  a  tuition 
fee. 

596.  Adding  and  Listing  Machines.     Operated  by  de- 
pressing keys  and  pulling  a  handle  or  pressing  a  bar,  if 
motor  driven.    Records  the  figures  on  paper  tape  or  sheets 
of  paper  and  is  used  when  necessary  to  have  a  permanent 
record  of  items. 

Listing  open  items  in  proving  balances  in  ledger  ac- 
counts (reconcilements).  Avoids  drawing  off  on  work 
sheets  and  footing  work  sheets.  By  using  wide  machine, 
voucher  bill,  paycheck,  etc.,  numbers  and  amounts  can  be 
drawn  off  at  same  time. 

Compile  car  repair  bills.  Use  specially  designed  ma- 
chine, which  gives  a  greater  output  per  day  than  type- 
writer, but  has  disadvantage  in  not  being  adaptable  to  other 
than  straight  routine  billing. 

Purchase  invoices  posted  daily  on  voucher  form  in  dupli- 
cate, the  duplicate  serving  as  a  voucher  ledger.  At  same 
time  an  accumulated  total  is  arrived  at  to  balance  against 
Division  Accountants'  and  Storekeepers'  weekly  statements 
of  material. 

Listing  material  requisitions  by  classes,  accounts  and  Ac- 
counting Divisions  for  charge  and  credit  and  for  statistical 
purposes. 

Listing  pay  checks,  time  checks,  vouchers,  etc. 

Prepare  pay  and  time  voucher  registers. 

Post  individual  equipment  cards  showing  original  cost, 
changes  in  value,  etc. 


370  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

597.  Adding  and  Listing  Machines,  with  Shuttle  Car- 
riage.    Registering,  indexing  and  abstract  work. 

598.  Machines    Especially   Adapted    for    Multiplication 
and   Division.     Operated   by   placing   levers,   representing 
multiplicand  or  dividend,  in  position  and  turning  a  crank 
required  number  of  times,  according  to  numbers  in  each 
unit  in  multiplier  or  divisor,  shifting  carriage  for  each  unit. 

599.  Cannot  be  used  to  advantage  for  addition,  but  is 
valuable  and  a  time-saver  in  arriving  at  percentages  for  ap- 
portionment of   operating  expenses   and   in   prorating  ex- 
penses between  States,  divisions,  etc.       Non-listing,  both 
product  or  quotient  and  multiplier  or  divisor  being  recorded 
on  dials.     (Brunsviga  and  Marchant.) 

600.  Non-listing  and  operated  in  same  manner  as  above 
and  for  same  purposes,  except  that  numbered  keys  are  used 
instead  of  levers  for  multiplicand  or  dividend.    Can  be  used 
for  addition,  but  not  with  any  degree  of  speed.    (Monroe.) 

601.  Non-listing  motor  driven,  operated  by  depressing 
keys  for  multiplicand,  multiplier,  dividend  and  divisor,  re- 
sults recorded  on  dials.     Carriage  is  automatically  shifted 
for  each  unit.    Can  be  used  with  a  fair  degree  of  speed  for 
addition,  used  to  best  advantage  in  arriving  at  percentages 
and  in  prorating  expenses.     (Ensign.) 

602.  Non-listing,  motor  or  crank  driven.     Operated  by 
setting  markers  for  divisor,  dividend,  multiplier  or  multi- 
plicand and  turning  crank  or,  if  motor  driven,  pressing  bar. 
Requires  but  one  operation  for  each  unit.     Cannot  be  used 
to  advantage  for  addition,  but  time-saver  in  prorating  and 
arriving  at  percentages.     Figures  recorded  in  dials.     (Mil- 
lionaire.) 

603.  Operators  for  Multiplying  and  Dividing  Machines. 
Require  no  previous   experience  and   can   be   successfully 
operated  by  girls. 

604.  Non-Listing  Adding   Machine.     Operated   by   set- 
ting keys  and  pulling  lever.    Inexpensive  machine  used  for 
general  purposes  and  shifted  from  desk  to  desk  as  needs 
require.     Operated  by  inexperienced  clerks.       Non-listing 
and  used  for  addition  only,  figures  being  recorded  in  dials. 


DISBURSEMENT— RECOMMENDATORY  371 

605.  Cylindrical  Slide  Rule.     Consists  of  a  cylindrical 
slide  having  both  rotary  and  longitudinal  movement  with- 
in an  open  frame-work  of  equi-distant  bars.    Slide  contains 
two  logarithmic  scales,  one  on  each  side  of  center.    On  bars 
are  two  other  scales  arranged  in  same  manner  as  on  slide. 

606.  Used  principally  for  proving  averages  in  statistics 
and  arriving  at  and  verifying  percentages  and  prorating 
revenues  and  expenses  by  States,  divisions,  etc.,  and  in  ap- 
portioning charges  for  locomotive  repairs  to  classes  of  ser- 
vice.   Does  same  class  of  work  as  multiplying  and  dividing 
machines  with  greater  speed,  but  results  are  not  so  accu- 
rate beyond  four  figures. 

607.  Typewriters.     For  correspondence,  statement  work 
and    general    use.        For    statement   work    equipped    with 
tabulators. 

Posting  index  of  audited  vouchers  and  bills  in  loose  leaf 
records.  (Rapid  fire  index.) 

Car  repair  bills  and  voucher  checks  made  with  one  writ- 
ing by  means  of  carbon.  Original  being  voucher  check  and 
carbon  serving  as  original  bill.  Same  method  in  effect  in 
Purchasing  Department  to  cover  purchases  of  material  and 
supplies. 

Equipped  with  two  kinds  of  type,  one  plain  and  one  pin- 
point for  drawing  drafts  and  vouchers.  Name  and  address 
is  written  using  plain  type,  amount -is  written  using  pin- 
point type  to  guard  against  manipulation.  Combines  type- 
writer with  check  protector. 

608.  Typewriter    with    Adding    Machine    Attachment. 
For  statement,  bookkeeping  and  other  general  work  where 
necessary  to  foot  typed  figures.    Does  away  with  separate 
operation  of  footing  completed  statement  after  typing. 

Transcribing  and  adding  record  of  bills  and  vouchers. 

Posting  bills  collectible  in  loose  leaf  ledger  (Rapid  fire 
index)  from  bill  register,  also  posting  cash  and  balancing 
individuals  and  companies  bills  collectible  ledger  for  mis- 
cellaneous bills,  car  repair  bills  and  foreign  roads  over- 
charge bills. 

Prepare  car  repair  bills. 


372  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

Writing  and  balancing  pay  rolls  and  pay  roll  registers. 

Writing  pay  rolls  and  pay  checks  and  totaling  pay  rolls 
in  one  operation.  Time  books  and  time  sheets  audited  be- 
fore pay  rolls  are  written.  One  line  protected  check  used. 

List  vouchers  to  Treasurer  and  prepare  voucher  register 
in  one  operation. 

609.  Combined    Typewriter    and    Computing    Machine. 
(Moon-Hopkins.)     An  electrically  operated  combined  type- 
writer  and    computing   machine   with   four   accumulators, 
adds,  subtracts,    multiplies  and    divides  and  is    especially 
adapted  to  bookkeeping,  statement  work  and  the  rendering 
of  bills. 

Specially  built  machine  for  use  in  compiling  information 
in  connection  with  U.  S.  war  tax. 

Compiling  by  lines,  record  of  gross  earnings,  passengers 
carried  and  miles  run  by  each  car  in  various  lines  and  bal- 
ancing daily  with  Receiving  Cashier's  record. 

Compile  car  repair  bills,  claim  greater  output  per  day 
obtained  than  by  use  of  typewriter  with  adding  machine 
attachment. 

610.  Typewriter — Flat  Writing.     Machines  used  where 
statement  of  record  sheets  are  too  large  for  ordinary  wide 
carriage  machine,  where  inadvisable  or  impossible  to  roll 
sheets  through  machine,  or  where  posting  to  bound  books. 

Posting  ledger  charges  to  primary  Road  and  Equipment 
accounts  by  Authorities  for  Expenditures  from  tabulating 
machine-punched  cards. 

Statement  and  abstract  work. 

Freight  Claim  draft  sheets. 

611.  Typewriter    Cyclometer.     Attached    to    typewriter 
to  record  output  and  determine  efficiency  of  individual  oper- 
ators.'   Records  number  of  key  and  space  bar  strokes. 

612.  Line-a-Time.     Attached  to  desk  of  typist  directly 
behind  typewriter  and  facing  operator.     Equipped  with  a 
lever  operated  guide  for  following  the  line,  eliminating  the 
necessity  of  using  a  ruler  or  other  flat  instrument  to  follow 
line  and  guard  against  errors  when  transcribing. 


DISB  URSEMENT—RECOMMENDA  TORY  373 

613.  Electric  Sorting  and  Tabulating  Machines  and 
Card-Punching  Machines.  Operated  by  punching  specially 
printed  cards,  figures  being  used  to  indicate  information. 
Cards  are  sorted  mechanically  and  run  through  tabulator 
to  obtain  totals.  A  number  of  totals  may  be  obtained  in 
one  operation.  Operated  successfully  by  assigned  women 
operators. 

Condensing  charges  to  Operating,  Road  and  Equipment 
and  other  accounts  from  Departmental  distributions  of  la- 
bor, material,  supplies,  fuel  and  stationery  and  distribution 
from  bills,  vouchers  and  journal  entries. 

Condensing  revenue  by  accounts  and  by  States  and 
classes  of  service. 

Condensing  charges  to  Operating  Accounts  by  Operat- 
ing Divisions,  Accounting  Districts,  States  and  class  of 
service  for  statistical  purposes. 

Condensing  charges  to  Road  and  Equipment  accounts 
by  A.  F.  E.'s  for  preparation  of  statement  of  charges  by 
authorities  and  for  posting  by  machine  in  ledger  as  a  basis 
for  check  of  completion  reports  required  under  Federal 
Valuation,  Order  No.  3. 

Condensing  wage  statistics  for  annnual  reports  to  Inter- 
state Commerce  and  State  Railroad  Commissions. 

Compiling  basic  statistics  covering  train,  locomotive  and 
gross  ton  miles,  special  statements  of  train  tonnage  per- 
formance, tonnage  and  fuel  performance  by  individual  en- 
ginemen  and  classes  of  engines. 

Equipment  record  statistics. 

Assemble  by  classes  of  traffic  and  States,  loss  and  dam- 
age and  overcharge  claim  payments  and  analyze  personal 
injury  accounts. 

Individual  yard  operation  reports. 

Assemble  time  of  Enginemen  and  Trainmen  and  prepare 
pay  rolls,  also  compile  wage  statistics  for  this  class  of 
employees. 

Prepare  Mechanical  Department  pay  rolls  and  distribute 
the  charges.  Compile  statistics  showing  cost  of  repairing 
individual  parts  of  individual  locomotives.  Abstracting  of 


374  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

distribution  by  States  and  Divisions;  and  for  Interstate 
Commerce  Commission  accounting  requirements  (Central 
Bureau.) 

Comparative  analysis  of  Overcharge  and  Loss  &  Damage 
Claims  paid,  divided  to  show  commodities  and  classes  or 
causes. 

Comparative  statement  of  labor  or  pay  roll  cost  by  De- 
partments. 

Statement  of  Material  purchases  during  month. 

614.  Phonographs,  Dictating,  Transcribing  and  Cylin- 
der Shaving  Machines.       For  general  correspondence  pur- 
poses.   Letters  dictated  into  machine  and  recorded  on  wax 
cylinders.     Cylinder   given   to   operator,   who   transcribes, 
using  a   machine   equipped   with   transcribing   diaphragm. 
Eliminates  time  lost  by  stenographer  when  taking  dictation 
direct  from  correspondent. 

After  having  transcribed  letter,  cylinder  is  shaved  and 
used  over  again. 

615.  Central  Bureau  for  Transcribing.     All  transcribing 
done  in  Central  Bureau.    Cylinders  are  collected  at  stated 
periods  and  delivered  to  Transcribing  Department. 

616.  Letters  transcribed  on  piece  work  basis  at  a  fixed 
price  per  letter.       Telegrams  and  mailgrams  dictated  on 
separate  cylinders  to  permit  preferred  attention  and  expe- 
dite transcription. 

617.  Mimeograph  Duplicator.     For  obtaining  a  number 
of  copies  of  circulars,  statements,  etc.,  by  means  of  stencils 
cut  on  typewriter. 

618.  Dermatype    Stencils.     Used    when    an    unusually 
large  number  of  copies  are  required.  Stencils  can  be  cleaned 
and  filed  away  and  additional  copies  may  be  struck  off 
when  desired. 

619.  Cutting  Stencils.     Carbon  copy  made  at  time  sten- 
cil is  cut  to  facilitate  comparison  with  original  draft. 

620.  Gelatine  Duplicator.     For  preparing  a  small  num- 
ber of  copies  of  circulars,  statements,  etc.     Statement  or 
circular  to  be  duplicated  is  prepared  either  by  hand  or  on 
typewriter  with  specially  prepared  ink  or  ribbon  and  ap- 


D1SB  URSEMENT—RECOMMENDA  TORY  375 

plied  to  gelatine  surface.  Copies  are  then  obtained  by  ap- 
plying blank  sheets  to  impression  left  by  original  or  master 
sheet.  Duplicating  surface  comes  in  rolls  and  after  one  sur- 
face has  been  used  a  new  one  may  be  obtained  by  turning 
a  handle. 

621.  Clay  Duplicator.     Clay  composition  contained  in  a 
tray.     Can  obtain  from  5  to  50  copies.     Copies  obtained  in 
same  manner  as  on  Gelatine  duplicator. 

622.  Multigraph.     For  getting  out  printed  matter.     Re- 
quires setting  of  type. 

623.  Photography.     Reproducing  camera  for  obtaining 
photographic  reproductions  of  statistical  sheets,  vouchers, 
bills,  waybills,  etc.    Will  permit  of  reduction  in  size  at  time 
of  reproduction. 

624.  Addressing  Machines  (Motor  Driven).     For  rapid 
addressing  of  envelopes,  printing  names  on  time  slips,  time 
rolls,  etc. 

Preparing  time  slips,  time  rolls,  pay  rolls  and  inserting 
names  on  pay  checks. 
Addressing  envelopes. 

625.  Rapid  Mail  Opener.     For  opening  incoming  mail. 

626.  Numbering    Machines.     For    numbering    consecu- 
tively drafts,  vouchers,  bills,  etc. 

627.  Combination    Dating    and    Numbering    Machine. 
Dating    and    numbering    consecutively,    vouchers    in    one 
operation. 

628.  Clock  Time  Daters.     For  stamping  date  and  time 
received  on  correspondence,  statements,  etc. 

629.  Radial  Distributor.     A  fan-shaped  device  with  re- 
ceptacles into  which  papers  are  dropped  when  sorting  either 
in  alphabetical  or  numerical  order. 

630.  Signagraph.     Used  largely  by  paymaster  for  sign- 
ing pay  checks.    Device  permits  signing  a  number  of  checks 
at  one  operation. 

631.  Check  Protectors.     For  inserting  amounts  on  pay 
checks,  drafts  and  vouchers  to  guard  against  manipulation. 

632.  Cancelling  Machines.     Motor-driven  for  cancelling, 
by  small  perforations,  paid  pay  checks,   drafts,  vouchers, 


376  R.  A.  0.  A.  1921  SYNOPSIS— DISBURSEMENT 

voucher  attachments,  etc.    Dies  can  be  set  to  show  date  of 
payment. 

Hand-operated,  cuts  a  round  or  square  hole. 

633.  Air  Tubes.     For  transmitting  telegrams  by  means 
of  carriers  through  tubes  to  and  from  Telegraph  Office,  also 
for    sending    special    letters    (relayed    through    Telegraph 
Office)  to  other  offices  in  building. 

634.  Automatic    Electric    Elevator.     For    transmitting 
mail,  vouchers  and  other  items  between  offices  of  the  Ac- 
counting Department  and  between  offices  of  the  Account- 
ing Department  and  the  Treasury  Department.     Operated 
by  pressing  a  button.     Car  is  controlled  from  and  may  be 
stopped  at  any  floor. 

635.  Electric  Mail  Elevator.     Operated  between  central 
mail  room  and  all  floors  in  General  Office  building.    Used 
for  delivering  large  quantities  of    mail  to    and  from    mail 
room.     Car  is  controlled  from  mail  room. 

636.  Mail  Chute.     Leading  to  central  mail  room.     Let- 
ter drop  on  each  floor  and  small  quantities  of  outgoing  mail 
are  sent  to  mail  room  through  chute. 

637.  Applying  U.  S.  Stamps.     Stamps  applied  on  out- 
going U.  S.  mail  for  entire  General  Office  in  central  mail 
room  by  means  of  machines.     Each  office  encloses  its  own 
mail,  using  a  special  envelope  for  U.  S.  mail. 

Machines  used  for  sealing  letters  and  applying  stamps 
to  outgoing  mail.  Capacity  from  6,000  to  9,000  envelopes 
per  hour. 

Electric  sealing  wax  pot. 

Postal  scales  for  weighing  mail. 

638.  Pencil  Sharpeners.     Placed  at  convenient  points  in 
office. 

639.  Spool-o-Wire  Paper  Fastener.     For  fastening  pa- 
pers together.     Makes  staples  from  length  of  wire  wound 
on  cylinder  inside  machine. 

Automatic  feed  paper  fastener  for  files  containing  few 
sheets.  Makes  long  narrow  clip.  (Hotchkiss.) 

640.  Rubber  Stamps.     Rubber  stamps  are  very  gener- 
ally used  to  save  time  of  writing.     Principal  uses:       Ad- 


DISBURSEMENT— RECOMMENDATORY  377 

dressing  envelopes  in  advance  of  use  when  addressing  ma- 
chine is  not  available,  stamping  date  received  on  inbound 
mail,  reports,  vouchers,  etc.,  captions  of  accounts  frequently 
used,  instructions  as  to  prorating  on  sheets  sent  to  com- 
puting machines. 

641.  Time   Clock   Recorders.     For   recording   on   cards 
time  of  arrival  and  departure  of  clerks  employed  in  office. 

For  obtaining  record  of  time  work  was  started  and  com- 
pleted in  connection  with  output  of  non-listing  machines 
and  determining  efficiency  of  individual  operators. 

642.  Trucks.     Used  to  collect  books,  pay  rolls,  vouchers, 
etc.,  requiring  vault  protection  at  close  of  day.    Truck  boy 
makes  round  of  departments,  avoiding  necessity  of  clerks 
from  each  department  making  trip.     Books  distributed  by 
truck  boy  each  morning. 

643.  Paper  Punch.     Hand  power,  adjustable,  for  perfo- 
rating papers  for  filing  purposes. 

644.  Binders.     For    binding   pay    rolls,    vouchers,,  etc., 
using  heavy,  hinged  cardboard  binding  sides.       Holes  for 
binding  purposes  cut  in  records  by  drills,  either  hand  or 
motor  driven. 

645.  Buzzers  and  Call  Bells.     Very  generally  used  for 
calling  clerks  and  Department  Heads  to  office  or  desk  of 
Auditor,  Assistant  Auditor  and  Chief  Clerk. 

646.  Inter-Communicating     Telephone     System.     Con- 
necting Chief  and  Head  Clerks*    desks  with    Auditor    and 
with  each  other.    Operates  independently  of  main  telephone 
exchange,  but  connected  with  it  for  outside  calls. 

647.  Dictagraph   Interconversing   System,   Master   Sta- 
tion in  Comptroller's  office  to  the  several  branches  of  the 
Accounting  Department  and  in  the  individual  office,  the 
Auditor  of  Disbursements  with  his  Assistant,   the   Chief 
and  various  Head  Clerks. 

648.  Each  Bureau  Head  equipped  with  a  telephone  per- 
mitting connection  with  any  other  Department  in  General 
Office  Building  or  outside.       Supplemented  by  an  auto- 
matic inter-communicating  system  permitting  communica- 
tion   direct   between   Auditor   of    Expenditures    anci    each 


378  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

Bureau  Head  or  Bureau  Heads  with  each  other.     Permits 
calling1  each  individually  or  collectively. 

649.  Mail  Carriers.     Used  in  transmitting  mail  between 
Disbursement  Office  and  offices  of  Division  Storekeepers 
and  Division  Master  Mechanics.    Mail  is  placed  flat  in  car- 
rier without  enclosing  in  envelopes.     Carrier  is  made  of 
heavy  cardboard  covered  with  canvas  and  has  a  double  flap, 
on  one  of  which  is  printed  Disbursement  Office  address, 
and  on  other  address  of  Storekeeper  or  Master  Mechanic. 

650.  Pay    Roll    Cases.     Locked    boxes    with    reversible 
cover  on  which  addresses  are  painted,  used  for  transmitting 
pay  and  time  rolls  between  maker  of  roll  and  Disbursement 
Office. 

651.  Visible   Card   Index  File.     Used   to  post   time   of 
Transportation   Department   employees.      Posted   daily   to 
cards,  name  of  employee  in  plain  sight  at  all  times.     (Can 
be  adapted  to  other  card  systems  such  as  employees  rate 
cards,,  contract  and  lease  cards,  etc.) 

652.  Wage  Tables.     Hourly,   daily  and  monthly  rates, 
for  computing  earnings  of  employees  and  for  verifying  ex- 
tensions of  rates  on  pay  rolls. 

Train  and  Enginemen's  rate  sheet.  Earnings  computed 
from  1  to  100  minutes  for  each  train,  engine  and  yard  rate. 
Used  in  figuring  overtime. 

Hourly  rates  for  each  monthly  rate  for  a  24  to  31  day 
month.  Used  for  computing  overtime  earned  by  Trainmen 
who  are  paid  at  a  monthly  rate. 

Time  after  which  overtime  accrues  on  train  runs  100  to 
199  miles  in  length  on  speed  basis  of  \2y2  miles  per  hour. 

Chart  showing  number  of  trips  made  in  passenger  and 
way  freight  service  in  28-30  and  31  day  month  and  earn- 
ings per  full  month  for  each  member  of  train  crew.  Used 
largely  to  determine  earnings  when  less  than  full  month  is 
worked  on  monthly  paid  runs. 

653.  Calculating    Tables.     For    rapid    computation    of 
mileage,  per  cents,  etc.,  principally  used  in  application  of 
fuel  prices,  applying  rates  to  number  of  tons  of  coal  issued 


DISBURSEMENT— RECOMMENDATORY  379 

during  the  month  to  arrive  at  value  chargeable  to  expenses 
by  Lines  and  States. 

Lumber  Calculator.  For  computing  and  verifying  board 
measure. 

Freight  Tax  Computer.  Showing  amounts  to  be  col- 
lected under  the  war  revenue  tax  for  transportation  of  ship- 
ments. 

Charts  '  used  in  connection  with  statistics  showing 
amounts  chargeable  through  construction  and  for  record  of 
A.  F.  E.'s. 

12-year  graphic  chart. 

1-year  statistical  chart. 

For  computation  of  rail  tonnage  showing  tonnage  of  rail 
from  1  to  100  feet  on  rail  ranging  from  56  pounds  to  90 
pounds  per  yard.  i 

654.  Numbers  Assigned   to   Indicate   Class  of  Service. 
Voucher,  pay  roll,  etc.,  charges  assigned  to  service,  i.  e., 
Freight,  Passenger,  Common,  etc.,  class  of  service  being 
indicated    by   a    number    following    the    account    number. 
Charges  to  account  201,  for  example,  are  shown  2011-2012- 
2013,  last  figure  indicating  class  of  service. 

655.  Numbers   Assigned   to   Regular  Train   Runs.     To 
avoid  writing  points  between  which   trains  run,  on  time 
rolls,  a  number  is  assigned  to  regular  scheduled  runs  and 
number  only  is  shown  on  roll. 

656.  Numbering    Bills    and    Vouchers.     Series    started 
first  of  each  year  and  vouchers  numbered  consecutively,  be- 
ginning with  number  1.     Allowance  made  each  month  for 
overlapping  numbers.    Prevents  misfiling  and  reduces  work 
of  filing  to  a  minimum. 

657.  Series   started   first  of   each   month   and   vouchers 
numbered  consecutively,  beginning  with  number  one.    The 
month  and  year  are  indicated  as  such. 

658.  Consecutive  numbers  started  first  of  each  year,  odd 
numbers  used  for  January  and  even  numbers  for  February, 
etc.    Prefix  number  used  to  indicate  year. 

659.  Bills  and  Vouchers.     Material  and  supplies  and  car 
repair  bills  and  vouchers  prepared  by  Shop   Accountant. 


380  R.  A.  0.  A.  1921  SYNOPSIS— DISBURSEMENT 

Before  transmitting  to  Auditor,  items  are  listed  on  loose 
leaf  bill  and  voucher  register  sheets  which  accompany  bills 
and  vouchers  to  Auditor  and  form  part  of  Auditor's  record, 
requiring  no  further  writing.  Bill  and  voucher  numbers  as- 
signed to  Shop  Accountant  by  Auditor  who  uses  same  num- 
bers as  his  own.  Car  repair  bills  not  sent  to  Auditor,  but 
forwarded  direct  to  Foreign  Lines  by  Shop  Accountant, 
list  only  being  sent  to  Auditor. 

660.  Preparation  of  Pay  Rolls.     Time  posted   to   time 
sheet  by  Foremen  in  Transportation  Department,  all  de- 
tails being  shown.     Extensions  made  on  time  rolls  and  pay 
rolls  compiled  from  time  rolls,  no  details  of  time,  rate,  etc., 
being  shown  on  pay  rolls.       Time  and  pay  rolls  sent  to 
Auditor's  office  for  verification. 

Same  method  for  Train  and  Engine  rolls. 

661.  Semi-Monthly    Pay    Rolls,     Duplex    form     used, 
names  of  employees  being  entered  on  pay  roll  once  a  month. 
Amount  earned  in  second  period  entered  on  carbon  copy  of 
first  period  roll. 

662.  Station    Expense     Roll.     To     reduce    number    of 
vouchers   in    connection   with    Public    Utility    Companies' 
bills,  such  as  light,  water,  etc.,  and  to  insure  quick  payment 
in  order  to  obtain  discount,  agents  are  authorized  to  pay 
bills  as  presented  and  list  them  on  an  expense  roll  which  is 
forwarded  to  Auditor.    Auditor  issues  non-negotiable  draft 
to  agent  for  total  amount  of  payments,  agent  remits  as  cash 
to  clear  his  accounts.     Same  method  is  applied   to  other 
authorized  station  expenses. 

663.  Employees'  Expense  Accounts.     To  expedite  pay- 
ment of  amount  due  employees  for  money  expended  in  com- 
pany service  and  reduce  number  of  vouchers.     Expense  ac- 
counts, for  all  men  under  his  jurisdiction,  are  sent  to  De- 
partment Head  direct  and  recapped  on  a  special  form  in 
triplicate.       One  voucher  drawn  in  favor  of  Treasurer  for 
total  of  all  expense  accounts.     Copy  of  recap  and  orginal 
expense  account  statements  sent  to  disbursement  officer ; 
original   and   duplicate   of   recap    sent   to   Treasurer,   who 
issues  checks  for  amount  due  each  employee. 


DISBURSEMENT— RECOMMENDATORY  381 

664.  Payment    of    Expense    accounts    made    by    check. 
Checks  drawn  by  Department  Heads  and  forwarded,  to- 
gether  with    expense   statements,    to   Auditor,    who,   after 
audit,  forwards  checks  to  payee.       Treasurer  relieved  by 
blanket  voucher  drawn  by  each  Department  Head. 

665.  Quick  Payment  Ticket.     For  immediate  daily  pay- 
ment of  laborers,  especially  large  bodies  of  men  employed 
temporarily  for  special  purposes.     Ticket  is  issued  to  men 
when  they  start  work,  and  Timekeeper  indicates  by  a  spe- 
cial die  punch  work  done,  total  hours  worked  and  rate  paid. 
Ticket   cashed    upon   presentation    to    Paymaster,    amount 
earned  being  entered  on  ticket  by  Paymaster's  clerks. 

666.  Rail  and  Ties  in  Transit.     Cards  are  prepared,  one 
set  for  forwarded  and  another  set  for  received  rail  and  ties. 
The  two  sets  are  matched  and  unmatched  cards  represent 
in-transit  items  which  are  followed  up. 

667.  Skeletonized    Blanks.      Bills    collectible,    vouchers 
and  department  bills  and  invoices  covering  regularly  recur- 
ring items,  are  skeletonized  on  duplicating  machine,  leaving 
blank  spaces  for  date,  amount,  percentages,  etc.,  and  a  year 
supply  struck  off.     Produces  standard  results,  reduces  pos- 
sibility of  error  and  avoids  considerable  work  of  preparing 
pencil  drafts  and  checking  and  rechecking  data  monthly. 

668.  Form  Letters.     Standard  printed  forms  with  num- 
bered questions  and  answers.    Used  to  avoid  writing  letters. 
Clerk  inserts  name  and  address  and  pencil  checks  proper 
item.    Used  largely  in  Bill  and  Voucher  Departments. 

669.  Mimeographed    standard    letter    forms.      Used    to 
avoid  dictating  letters.     Special  blank  is  prepared  by  cor- 
respondent as  instructions  to  typist  indicating  form  to  use 
and  data  to  insert. 

670.  Care  of  Records.     Voucher  papers  filed  in  all  steel 
cabinets  of  the  vertical  type.     Claim  less  expensive  than 
old-style  binder  and  prevents  mutilation  and  turned  edges. 

671.  Central  Filing  Bureau.     All  correspondence,  leases 
and  contracts  filed  in  a  central  bureau.    Insures  uniformity 
in  filing,  complete  files  and  avoids  having  each  sub-depart- 


382  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

ment  maintain  separate  files.    Files  are  obtained  by  request 
slips  signed  by  sub-department  head. 

672.  Central  "Bring-up"  File.     Papers  which  employee 
wishes  brought  to  his  attention  at  some  future  date  for 
action,  sent  to  central  filing  bureau,  where  they  are  filed  in 
a  special  "bring-up"  file  in  proper  date  order. 

STANDARD  FORM  FOR  RENDERING  OF  BILLS  BY 

FIRMS  FROM  WHOM  MATERIAL  IS 

PURCHASED 

673.  The  adoption  by  the  carriers  of  a  standard  form  for 
rendering  of  bills  by  firms  from  whom  material  is  purchased 
should  result  in  the  material  and  supply  firms,  from  whom 
many  purchases  are  made,  printing  their  own  supply  of  the 
standard  form  for  rendering  their  bills,  instead  of  requiring 
the  carriers  to  furnish  the  forms.    For  this  purpose  the  Rail- 
way Accounting  Officers  Association  recommends   R.   A. 
O.  A.  Standard  Form  No.  201,  size  8j^xll  inches. 

R.  A.  O.  A.  STANDARD  FORM  NO.  202,  REGISTER 

AND  INDEX  OF  MISCELLANEOUS  BILLS 

PAYABLE  OR  RECEIVABLE 

674.  This  form  is  intended  to  fill  the  requirements  of  a 
register  and  index  of  all  bills,  other  than  those  of  a  recur- 
ring character.    It  contemplates  the  registration  of  each  in- 
dividual bill  rendered  against  the  carrier  and  means,  in  ef- 
fect, a  ledger  account  with  each  concern  with  which  the 
carrier  does  business. 

675.  Arrangements  may  be  made  with  the  Purchasing 
Agent  to  transmit  a  copy  of  all  invoices  received  to  the  Ac- 
counting Department  for  record  in  this  register,  and  similar 
arrangements  could  be  made  with   all  other  departments 
for  bills  handled  by  them.       When  the  original  bill  is  re- 
ceived in  the  audit  office,  either  for  voucher  or  covered  by 
voucher,  it  should  be  checked  against  this  record  to  detect 
duplication,  and  when  finally  audited,  the  audit  or  file  num- 


DISB  URSEMENT—RECOMMENDA  TORY  383 

ber  of  the  voucher  should  be  inserted  in  the  appropriate 
column,  indicating  that  the  amount  opposite  that  number 
had  been  paid.  At  any  time,  an  adding  machine  list  of  the 
open  or  unpaid  items  would  indicate  the  Carrier's  liability 
from  this  source.  This  voucher  number  would  also  supp'y 
the  place  of  the  ordinary  index,  and  would  make  any  addi- 
tional indexing  unnecessary.  Properly  applied,  this  method 
would  prevent  absolutely  duplicate  payments,  and  appears 
to  be  the  only  practical  method  to  accomplish  that  end.  The 
sheets  are  of  the  "loose  leaf"  variety,  and  the  record  may  be 
perpetuated  indefinitely. 

R.  A.  O.  A.  STANDARD  FORM  NO.  203,  REGISTER 

AND  INDEX  OF  RECURRING  BILLS  PAYABLE 

AND  RECEIVABLE 

676.  This  form  is  intended  to  fill  the  requirements  of 
both  register  and  index  of  recurring  bills,  both  payable  and 
receivable,  of  all  characters.    Space  is  provided  in  which  to 
state  the  nature,  location,  and  description  of  the  property 
or  facility  affected,  and  if  covered  by  an  agreement  or  con- 
tract, to  state  the  terms.     This  will  afford  a  ready  means 
for  checking  bills  payable  when  received,  and  bills  receiv- 
able, when  rendered,  to  ascertain  their  accuracy  in  accord- 
ance with  the  terms  of  the  contract. 

677.  When  the  bills  have  been  properly  registered,  the 
record  affords  a  comparison  of  the  monthly  amounts,  and 
enables  quick  detection  of  fluctuations  which  might  require 
investigation.     This,  when  correctly  applied,  will  prevent 
the  inclusion  of  improper  items  on  bills  payable,  and  the 
omission  of  any  regular  items  on  bills  receivable.     Every 
sheet  provides  for  regular  monthly  bills  covering  a  period 
of  four  years  and  as  it  is  of  the  "loose  leaf"  style,  the  record 
may   be   indefinitely   perpetuated    by   inserting   additional 
leaves  behind  the  first,  after  the  latter  is  filled  up.       The 
second  and  additional  sheets  need  not  carry  the  informa- 
tion at  the  head  of  the  first  sheets  as  that  will  suffice  for  the 
entire  record  of  any  particular  arrangement. 


384  R.  A.  O.  A.  1921  SYNOPSIS— DISBURSEMENT 

678.  The  record  will  prevent  the  duplication  of  bills  and 
will  act  as  a  reminder  to  prepare  promptly  bills  receivable, 
and  to  trace  for  delayed  bills  payable.     It  will  also  furnish 
quick  information  as  to  the  cost,  by  periods,  of  operating  or 
maintaining  any  joint  facility  or   other  arrangement,   for 
which  bill  is  rendered  at  regular  intervals.    When  bills  pay- 
able are  vouchered  and  audited,  the  insertion  of  the  audit 
or  file  number  in  this  record  makes  it  an  index,  superior  in 
many  respects  to  the  average  index  now  in  use. 

VOUCHER— FORM  OF 

679.  Carriers  should  use  the  Standard  Form  of  Voucher, 
R.  A.  O.  A.  Standard  Form  No.  207. 


DISB  VRSEMENT—RECOMMENDA  TORY  .  38  5 


R.  A.  O.  A.  STANDARD  DISBURSEMENT  FORMS 

680.     R.  A.  O.  A.  Standard  Disbursement  Forms,  shown 
on  the  following  pages,  are  indicated  below : 

200.  Loss  and  Damage  Claim  Authority. 

201.  Invoice  for  Material. 

202.  Register  and  Index  of  Miscellaneous  Bills. 

203.  Register  and  Index  of  Recurring  Bills. 

204.  Detail  Report  of  Disbursements  under  A.  F.  E. 

205.  Abstract  of  Charges  to  A.  F.  E. 

206.  Bill  (Original,  Duplicate  and  Triplicate). 

207.  Voucher  (Pay  part  and  Record  part). 

208.  Draft. 

209.  Statement  of  Personal  Expenses. 

210.  Tracer  for  Unpaid  Bills. 

211.  Vouchers  Audited  Register. 

212.  Vouchers  Audited  Condensing  Sheet. 

213.  Vouchers  Audited  Register. 

214.  Vouchers  Audited  Condensing  Sheet  by  Oper- 
ating Divisions. 


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Slabtown,   Ga. 


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Check          (  Freight     O 
.^Express    O               Parcel  post    O 
ow  shipped  (Dray        ^              Messenger      • 

T                f  Cash  discount         %  if  paid  by 

1   Or,    Car    No  Initials..  

This  bill  should  be  rendered  in  triplicate  and  mailed  with  Bill  of  Lading:  or  Skipping:  Receipt 
attached,  to  the  Purchasing:  Agent,  immediately  after  shipment  of  material. 

DESCRIPTION  OF  MATERIAL 

. 

UNIT 

QUANTITY 

PRICE 
TBR  UNIT 

AMOUNT 

SPACE    BELOW    RESERVED    FOR    USE    OF    RAILROAD 


Acct.Dept 

Material   described 

above  reoeirvd 

P.  A,  Order  No.  

in  good  order: 

Requisition    No.    

(Signed)     

Prices  and  F.  O.  B.  Point  

(Title) 

Charged  to 

Extensions   and  footings  

f        Rec'd.    by    P.    A.  

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R.  A.  O.  A.  Standard  Form  No.  203. 

Fursa  Size  7x13^4   in. 

To  print  on  loose   leaf  stock   8^x13%. 

Punching   to   fit   binder. 

Cross  ruling  to  be  single  typewriter  space. 


THE  NORTH  &  SOUTH  RAILROAD 

IN    ACCOUNT    WITH 

ADDRESS 


FOLIO. 


NATURE   OF   FACILITY 

LOCATION 

DESCRIPTION 


AGREEMENT    NO. 
EFFECTIVE 
OWNERSHIP 
TERMS 


FILE     NO. 
TERMINATES 


DATE 


Anr-oiiMTc:   CHARGED 
ACCOUNTS   ,CREDITED 


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BILLS    RENDERED 


ioNTHLY 


REMARKS: 


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50142 A.  F.  E.  No. 

Central Division 

Wisconsin State 

13 Valuation  Section 


DESCRIPTION  AND  LOCATION  OF  WORK 
Replacing  present  gasoline  storage  tanks  with  larger  ones 
—Crossroads  and  Slabtown 


DISTRH 

INVESTEMNT  IN  ROAD 

Line 
No. 

Voucher 
or  Bill 

Number 

Voucher  in  Favor  of: 
Journal  Voucher  for  • 

Bin  Against  Whom 

Total 
nvestmen 
in  Road 

Engineerin 

Water 
Stations 

Fuel 

Stations 

Roadway 

Buildings 

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NORTH    &    SOUTH    RAILROAD  «.  A.  o.  A.  *«**  r.«  x*  m 

ACCOUNTING   DEPARTMENT 

Abstract  of  Charge*  to  Authorities  for  Expenditure 

ESTIMATE.    INVESTMENT.  $1,300.00.    OPERATION.  $360.00 


PION—  I.  C.  C.  CLASSIFICATION 

OPERATING  EXPENSES 

OTHER  ACCOUNTS 

Total 
Operating 
Expenses 

Roadway 
Buildings 

Water 

Stations 

Fuel 

Stations 

Amount 
of 
Charge 

Name 
of 
Account 

Line 
No. 

}, 

r 

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R.  A.  O.  A.  Standard  Form  No.  206 
Size  8>£x7   inches 


(ORIGINAL) 


Bill  No. 


(Quote  when  remitting.) 

Month's  Account 

Dept.  No 

Date  Made 19. 

To  NORTH  AND  SOUTH  RAILROAD  COMPANY,  DR. 

(MAKE    REMITTANCE  TO  TREASURER,    N.    &   S.    R.    R.   CO.,   SLABTOWN.   GEORGIA) 


Form  to  be  printed  in  triplicate — Original  for  collection;  Dupli- 
cate for  Audit  Office  copy;  Triplicate  for  maker.  Duplicate  only 
to  show  certifications  and  approvals  required  by  individual  carriers. 
(SizeSK  "' 


Distribution : 


For  further  information  address, 

Auditor,  N.  &  S.  R.  R.  Co.,  Slabtown.  Georgia. 


R.  A.  O.  A.  Standard  Form  No.  206 
Size   8^x7    inches 


(DUPLICATE  AND  TRIPLICATE) 


Bill  No. 


(Quote  when  remitting.) 

Month 's  Account 

Dept.  No 

Date  Made.. 19 

To  NORTH  AND  SOUTH  RAILROAD  COMPANY,  DR. 

(MAKE    REMITTANCE  TOjTREASURER.    N.    &IS.    R.    R.   CO.,   SLABTOWN,   GEORGIA) 


. 

Distribution: 

Checked  as  to 
Prices.  Certified 

Extensions. 

(Title) 
ved__ 

Appro 
Footings.  _   _         

(Title) 
ved... 

Contract 

Appro 

(Title) 

Approved.  

(Title)    ' 

Audit* 

>d 

(Title) 

FOR 


Correct : 


Approved  for  payment: 


Auditor 


No. 


REGISTERED 

MO.  YEAR 


Pay  to  the 
order  of 


Washington,  D.  C. 


$- 


To 


In  Settlement  of  Above  Account. 

NORTH  8c  SOUTH  RAILROAD  CO. 


Treasurer. 


NOTE.— The  above  ?s  the  pay  part  as  it  appears  folded  over  the  record  part.  In  printing,  the  pay  part 
would  be  reversed  ;  that  is  to  say,  the  pay  part  would  be  printed  upside  down  so  as  to  bring  it  in  the  proper 
position  when  folded  over  the  record  part  for  writing. 

The  pay  part  is  to  be  the  only  printing  appearing  on  this  side  of  the  form. 


B.  A.  O.  A.  Standard  Form  No.  207 
Pay  part  8%x3%   inches. 
Record  part  8%x7  inches. 
If  large  size  is  desired,  use : 

Pay  part  8%x7  inches. 
Record  part  8%xll  inches. 


Z    U   5 

0  ™  U 

8    U  H 

K.  A.  O.  A.  Standard  Form  No.  207 

z  < 

Pay  part  8%x3%  inches. 
Record  part  8%x7  inches. 

H    9j 

If  large  size  is  desired,  use: 

o  n.0 

•1* 

Pay   part   8%x7    inches. 
Record  part  8%xll  inches. 

i 

o  0 

121 

a  *  £ 

1  >  C 

M  *  0 

<    m    U    0 

NOTE.  —  The  pay  part  is  to  be  printed  on  the  reverse  side  of  the  above  portion, 
folded,   the  spaces  on  the  pay  part  corresponding  to  the  record  part  below  would 

When 
come 

til   Q   w   - 

exactly  over  them,  so  that  by  use  of  a  carbon,  whatever  is  written  on  the  pay  pai 

•t  will 

H  5  £  t 

appear  in  the  corresponding  spaces  on  the  record  part. 

FOR 


To 


REGISTERED 

No.        MO.         YEAR 


Dr. 


DISTRIBUTION 


ACCOUNT 
NO. 

AMOUNT 

ACCOUNT 
NO. 

AMOUNT 

ACCOUNT 
NO. 

AMOUNT 

TOTAL 

Space  for  Approvals. 


is 

<  w 


<  u 

.  N 

o  2 


U 

0 

K 

.DOLLARS, 

AUDITOR. 

Q     i    g 

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02   : 

THE  ORDER 

LROAD  CX^ 

CO   0    "        o 

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I- 

| 

B 

Q 

h 

R.  A.  O.  A.  Standard  Form  No.  2M 
Six*  Sttxll   inches. 


NORTH    AND    SOUTH    RAILROAD    COMPANY 

Keadqoarters    at  .........................  Dcpt  ........................  Datt  .......................  192  ---- 

I  have  paid  the  amounts  shown  below  for  necessary  expanses,   while  traveling  in  the   service  of  the 
tforth  and  South  Railroad  on  the  following  business  ________________________________  .„  --------------------- 

luring  the  Month  of  .........  .....  ..  .192  ..... 


DATE 

BREAKFAST 

DINNER 

SUPPER 

SLEEPNO    CAR 
OR 
LODGING     AT 

OTHER 
EXPENSE* 

TOTAL 

PLACE 

AMOUNT 

PLACE 

AMOUNT 

PLACE 

AMOUNT 

DESCRIP'N 

AM 

T. 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 

23 

24 

25 

26 

27 

28 

« 

2ft 

30 

I  I 


Paid  by  Draft  No.. 


>proved     .____.: — . li,.. 

For    additional   explanation   of    Other   Expenses, 
back  of  this  Form 


Signed 
THle    .. 
Address 


Back  of  R.  A.  O.  A.  Standard  Form   No.  20i 
EXPLANATION   OF  OTHER    EXPENSES 


TOTAL 


INSTRUCTIONS 

No  expense  of  any  character  at  headquarters  or  place  of  residence  of  the 
employee  will  be  allowed.  Sleeping  or  parlor  car  fares,  railroad  tares,  livery  and 
expenses  of  a  similar  nature,  also  Hotel  charges  for  two  day*  or  ovet,  should  be 
accompanied  by  receipted  .bills.  Railroad  and  sleeping  cai  fare  receipts  and 
livery  bills  should  show  points  between  which  charges  were  incurred.  Charges 
tor  telegrams  should,  in  all  cases,  be  accompanied  by  the  copies  of  the  terrains. 
Expenses  shown  in  "Other  Expenses"  col,umn  should  be  itemized  and, 
necessary,  further  explained  on  the  back  of  the  blank. 


A.    O.   A.   Standard    Form   No.   210 
Size  KVzxll  inches. 


NORTH    AND   SOUTH    RAILWAY 


.19... 


File. 


Following  is  a  list  of  unpaid  bills  against  your  Company,  for  which  early  remittance  is  requested. 
Please  indicate  in  the  column  provided  the  present  status  of  the  bills  and  RETURN  THIS  STATEMENT 
TO  THE  UNDERSIGNED,  using  the  following  symbols  for  indicating  status:  V — Voucher  issued;  I — In- 
vestigation not  completed;  NR — Bill  not  received;  forward  duplicate.  BR — Bill  returned  for  correction; 
BC — Bill  returned  for  cancellation. 


(Name) 


(Title) 


DATt 

BILL   RE 

FERENCE 

PRE 

SENT  STATUS 

LAST 
SENT 

NUMBER 

MONTH 
AUDITED 

ACCOUNT 

AMOU 

^T 

SYM- 
BOL 

REMARKS 

« 

Economy  in  printing  is  usually  attained  by  the  use  of  the 
R.  A.  O.  A.  Standard  Forms. 


R.   A.   O.    A.    Standard    Form    No    211 


(NAME    OP    ROAD) 

VOUCHERS  AUDITED  REGISTER 


FOLIO   NO.. 


DATE    OP 
RECORDING 

AUDIT 
NUMBER 

AMOUNT 

DATE 
PAID 

TO 

TREASURER 

NAME    OP     »AYEE 

BINDING  SPACE 

• 

TOTAL 

NAMI 

CONDENSING   SHEET   FOR 

NO. 

DEBIT 

CREDIT 

NET 

ACCT. 
NO. 

DEBIT 

CREDIT 

NET 

ACCT. 
NO. 

DEBIT 

201 

371 

1 

202 

372 

2 

206 

873 

3 

-208 

374 

4 

212 

376 

5 

214 

377 

6 

225 

387 

13 

227 

388 

14 

229 

389 

15 

231 

290 

16 

233 

391 

17 

235 

392 

18 

237 

393 

19 

241 

394 

20 

243 

397 

37 

247 

398 

38 

249 

399 

39 

279 

413 

5G 

TOTAL 
M.W.S. 

414 

57 

415' 

58 

416 

71 

301 

417 

72 

.     302 

418 

73 

308 

420 

74 

809 

TOTAL 

75 

310 

76 

814 

TOTAL 
A  6  • 

315 

444 

316 

317 

323 

457 

101 

324 

458 

102 

325 

459 

TOTAL 
REV 

326 

460 

327 

461 

103 

328 

462 

105 

329 

TOTAL 
GEN. 

103 

330 

109 

331 

110 

33'iJ 

463 

ill 

333 

112 

334 

TOTAL 
OPER. 

133 

335 

134 

336 

j 

135 

837 

j 

13C 

. 

NTOTAL 
M  or  E 

137 

138 

142 

351 

143 

352 

151 

353 

152 

354 

TOTAL 

M.  Ft. 

356 

357 

., 

«68 

359 

TOTAL 
TRAr. 

K  A.  0.  A.  Standard  Form  No.  212 


MONTH  OF. 


CREDIT 

NIT 

ACCT. 
NO. 

DEBIT 

CREDIT 

NET 

ACCT. 
NO. 

DEBIT 

CREDIT 

N«T 

501 

683 

503 

685 

607 

686 

614 

689 

618 

519 

701 

536 

775 

537 

639 

540 

641 

542 

901 

543 

902 

544 

903 

545 

912 

546 

915 

547 

578 

679 

581 

582 

585 

589 

590 

.691 

• 

592 

693 

596 

597 

600 

626 

627 

5 

630 

632 

636 

637 

638 

639 

640 

. 

641 

643 

645 

647 

648 

649 

652 

653 

65.5 

656 

658 

• 

659 

665 

668 

669 

670 

671 

672 

676 

680 

681 

TOTAL 

(NAMB 

VOUCHERS     AUD 


MONTH  OF 


DATE   OF 

RECORDING 


AUDIT 

NUMBEN 


TREASURER 


NAMB    OP    PAYEE 


R.  A.  O.  A.  Standard  Form  No.  213 


P     ROAD) 

TED   REGISTER 


'POLIO    NO.. 


INVESTMENT 
ACCOUNT* 

OPERATING 
EXPENSE 
ACCOUNTS 

OPERATING 
REVENUE 
ACCOUNTS 

OTHER 
INCOME 
ACCOUNTS 

MATERIAL 
AND 
SUPPLIES 

'  OTHER  GENERAL  LEDGER  ACCOUNTS 

TITLE 

AMOUNT 

' 

ON ia wig 


9 


TERMINAL 

•  TERMINAL  AND  SWITCHING  COMPANIES' 
/FORMS 

R.  A.  O.  A.  Standard  Form  No.  400,  Conductors'  Car 
Report.  This  form  to  be  used  in  recording  movements  of 
passenger  and  freight  cars  within  a  terminal. 

It  is  recognized  that  to  meet  the  requirements  of  some 
Companies  the  form  and  the  information  shown  thereon 
will  need  some  slight  modification. 

R.  A.  O.  A.  Standard  Form  No.  401,  Joint  Mileage  Per 
Cent  Sheet.  It  is  recognized  that  to  meet  the  requirements 
of  some  Companies  this  form  will  be  used  in  sizes  other 
than  14  x  15  inches. 

R.  A.  O.  A.  Standard  Form  No.  402,  Recapitulation  of 
Joint  Operating  Expenses.  This  form  to  be  used  in  con- 
nection with  R.  A.  O.  A.  Standard  Form  No.  401,  the  size 
and  information  to  be  modified  to  conform  to  the  require- 
ments of  some  companies. 


•it). 


R.  A.  O.  A.  Standard  Form  No.  400 
Size  4^x9i/4  inches. 


NORTH  &  SOUTH  RAILROAD 
CONDUCTORS'   CAR   REPORT 


I-IATF 

102 

ROAD        Sec 

TH 

AIM                                FROM 

To 

ARR1V 

ED 

ENGINE 

ENOINEMAN 

TlMF                            ..     . 

M 

DEPAR- 

PEP 

T'T 

M 

INITIALS 

KIND 

NAME  OR  NUMBER 

X— 

DESTINATION 

1 

2 

3 

4 

5 

? 

7 

8 

9 

1ft 

11 

12 

13 

14 

15 

IS  
17 

1 

18 

19 

20 

TOTAL  ENGINES  AND  CARS. 


CONDUCTOR. 


X    LOADED 


ABBREVIATIONS 


—   EMPTY 


Under  the  head  "KIND"  use  the  following:  E— Express ;  RE— Refrigerator 
Express;  BE— Box  Express;  HC— Horse  and  Carriage;  PO— Postal ;  PS— Postal 
Storage  ;  BM — Baggage  and  Mail ;  BG — Baggage  ;  PB — Passenger  and  Baggage  ; 
P— Passenger;  DN— Dining  ;  PL— Parlor;  PLB— Parlor  Baggage;  SL— Sleeper  ; 
OB — Observation;  V— Chartered  ;  O—  Official. 

CONDUCTORS    WILL    DEPOSIT    THIS    REPORT    AT    OFFICE    OF    STATION 
MASTER.   . 


NORTH    &    SO 

JOINT    MILEAGE 


•J 

p* 

q 

Clasa   of 
Trains 

Section    No 

Section  No  
Miles 

Section  No  
Miles 

Section  No- 

Mi  IPO 

Engine 
Units 

Total 
Units 

Unit   Mileage 

Unit   Mileage 

Unit   Mileage 

Unit    Mileage 

Passenger 

K 

Freiiiht 

V 

Total 

a 
Z 

Per  Cent 

•o 

rt 
o 

Passenger 

Krpiyht 

I 

Total 

• 
y 

Per  C^nt 

• 

•o 
rt 
b 

Passenger 

BQ 

Fi-Pijfht. 

g 

Total 

« 
^ 

Prr  Crnt^ 

1 

Pas^pncer 

K 

Freight 

o> 

Total 

Z 

Per.  Cent 

1 

S 

Freiffht 

8 

T        1 

A 
g 

Per  Cent 

1 

8 

Freight 

« 

Total 

• 

J; 

Per  Cent 

TOTAL 

A.   O.   A.   Standard   rorn.   Mo. 
Siz«   14x15  Inches. 


TH  .RAILROAD 

ER  CENT  SHEET 


Section  No  
||  Miles 

Section  No  
Miles 

Section  No  
Miles 

Section  No.... 
Miles 

Section  No  
....Miles 

Section  No  
Miles 

;     Unit   Mileage 

Unit   Mileage 

Unit  Mileage. 

Unit  Mileage 

Unit   Mileage 

Unit   Mileage 

. 

_  - 

' 

. 

0 


O  w 
"SI 


<  z 

z 

§« 

0  o 


I 


Copies  of  this  book,  at  $1.00  each,  may  be  obtained  from 

Railway  Accounting  Officers  Association 

1116  Woodward  Building 

Washington,  D.  C. 


THIS  BOOK  IS  DUE  ON  THE  LAST  DATE 
STAMPED  BELOW 

AN  INITIAL  FINE  OF  25  CENTS 

WILL  BE  ASSESSED  FOR  FAILURE  TO  RETURN 
THIS  BOOK  ON  THE  DATE  DUE.  THE  PENALTY 
WILL  INCREASE  TO  SO  CENTS  ON  THE  FOURTH 
DAY  AND  TO  $1.OO  ON  THE  SEVENTH  DAY 
OVERDUE. 


AU6  4,  1943 


LD  21-100m-7,'39(402s) 


YC  89478 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


